2012 (5) TMI 446

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....pellant filed this appeal against Order-in-Appeal No. JAK(63)193/09 dated 23.3.2009 whereby the Commissioner (Appeals)  upheld the lower adjudicating authority's order disallowing the CENVAT credit on 'outward transport services'. 3. The facts of the case are that the appellants are engaged in the manufacture of motor vehicle parts falling under Chapter 87 of Central Excise Tariff Act, 198....

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....by them at the premises of their customers and they were fully covered under the definition of 'input services' under Rule 2(l)(ii) of Cenvat Credit Rules, 2004 and by the Hon'ble Karnataka High Court's decision in the case of ABB Ltd. Vs. Commissioner of Central Excise -2011-TIOL-395-HC-KAR-ST.     5. The learned JDR reiterates the findings of the lower authorities. 6. I ....