2011 (7) TMI 617

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....e impugned order for denial of inputs credit on outward transportation of goods service. 3. The brief facts of the case are that the appellants are engaged in the manufacture of passenger vehicles, load body vehicles and drive away chassis. During the course of checking, it was observed that the appellants had availed GTA service on which they had paid service tax. It was found that the charges o....

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....o input service credit for outward transportation of goods service. 5. On the other hand, learned SDR submitted that outward transportation service charges have not formed part of the assessable value. Therefore, the appellants are not entitled to claim input service credit on GTA service as held by Hon'ble Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd. reported in 2010 (2....