2014 (1) TMI 1424

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....ss aggregating to a sum of Rs.10,39,061/- for the period during January, 2005 to December, 2007 was confirmed and a penalty of Rs.10,000/- was imposed. The learned Tribunal set aside the order following the decision in the case of Commissioner of C.Ex & S.T.,LTU, Bangalore vs. ABB Limited, reported in 2011 (23) STR 97 (Kar.). Aggrieved by the order of the Tribunal, the Revenue has come up in appeal. Mr. Roy Chowdhury, learned Senior Advocate, appearing in support of the appeal, submitted that the judgment of the Karnataka High Court did not decide the issue correctly, and therefore, the learned Tribunal should not have followed the same. He drew our attention to the definition of 'input service' prior to its amendment in the year 2008. He....

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....place. He drew our attention to the reply to the show cause given by the respondent-assessee. No where did the assessee in its reply disclose the facts and circumstances to bring its case within the four corners of the relaxation made by the circular. He, therefore, contended that the judgment under challenge cannot be supported and should, therefore, be set aside. Views taken by the Karnataka High Court do not appear acceptable for the following reasons:    a) "Be that as it may, we are of the opinion that the outward transport service used by the manufacturers for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of "input service" provided in Rule 2....