2016 (2) TMI 1009

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....MARAN & SRIDHARAN JUDGMENT (per Hon'ble Sri Justice Ramesh Ranganathan) This appeal, under Section 35-G of the Central Excise Act, 1944, is preferred by the Revenue against the order passed by the CESTAT, Bangalore in Final Order No.20584/2015, dated 06.03.2015. The respondents herein are manufacturers of glass bottles and other glass products. They availed CENVAT credit for the service tax pa....

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....ommissioner (Appeals) reduced the penalty but upheld the demand and interest; and aggrieved thereby, they had carried the matter in appeal to the CESTAT. In the order under appeal, the CESTAT relied on its earlier judgment in ABB Limited v. Commissioner of Central Excise & Service Tax, Bangalore [2009(15) STR 23 (Tri-LB) ] and the judgment of the Karnataka High Court in Commissioner of Central Exc....

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....by the manufacturer (respondents herein), for outward transportation of the final products from the place of removal, should be treated as "input service" in terms of Rule 2 (1) (ii) of the CENVAT Credit Rules, 2004, and thereby enable the manufacturer to take credit of the service tax paid on the value of such services? Or whether the "input service" should be limited only to outward transportati....