2009 (7) TMI 67

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....e Revenue. [Order per M. Veeraiyan, Member (Technical)]. - This is an appeal against the order of the Commissioner (Appeals) No. 173(RKS)ST/JPR-I/2007 dated 5.10.07, by which the order of the original authority confirming denial of Cenvat credit on goods transport agency services availed  from the factory gate to the place of delivery amounting to Rs.24,845/- was disallowed relating to the....

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....to outward transportation upto the place of removal in terms of the inclusive definition as held in the Gurajat Ambuja case cited supra? 25. In the result, we answer the reference by holding that the services availed by a manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of Rule 2 (1)(ii) of the CENVAT Credit Rules....