2017 (7) TMI 158

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....pellant Mr. R. Krishnan, advocate have submitted letter dated 3rd October, 2016 stating that he is having no instructions and/or contact with the appellant company and/or its directors since June, July 2012. As per his last information from one Director Mr.  Gopal, Bank of India has taken over the possession of the appellant and sealed the factory for recovery of its dues. Further, two notices were also sent through the Jurisdictional Commissionerate issued on 3rd January, 2017  and 15 March, 2017, but so far no service report have been received. In the circumstances, it is decided to dispose of the appeal ex-parte. 3. Heard learned DR for the Revenue and perused the records. 4. The admitted facts are that the appellant is e....

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....ribunal in ABB Ltd v/s CCE, Bangalore (supra) has observed that   there is no restriction that their activities relating to business should be relating to only the main activities or essential activities and therefore all the activity relating to business falls within the definition of Input Service. It was further held that transportation of goods to customers premises is an activity relating to business and is integral part of the business of manufacture, to transport and delivery of goods manufactured. It further held in ABB Ltd v/s CCE, Bangalore (supra), that the services availed by manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of Rule 2(l) (....