2011 (7) TMI 616

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....n GTA service. 2. None appeared on behalf of the appellants but request has been received to decide the case on merit. Therefore, the appeals are taken for final disposal. 3. Learned SDR submitted that in this case the sale is taken place at the factory gate, therefore, the appellants are not entitled for input service credit for outward transportation of the goods. He also relied on the decisio....

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.... to section 4 only. It was further held that prior to 1.4.2008 wherein an amendment has taken place relating to 'place of removal' by inserting the word 'upto' in place of word 'from' in clause (ii) of Rule 2(1) made it clear that whether it is an inward transportation of input or capital goods or clearance of final products upto the place of removal, any service rendered and service tax paid ther....