2012 (5) TMI 446

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....e  Heard both sides. 2. The appellant 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 ....

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....ding and unloading of the goods manufactured 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 ....