Custom, Excise & Service Tax Tribunal
M/S.Audco India Ltd vs Commissioner Of Central Excise, ... on 8 September, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.E/743/2007
[Arising out of Order-in-Appeal No.74/2007 (M-IV) dated 19.07.2007 passed by the Commissioner of Central Excise (Appeals), Chennai]
M/s.Audco India Ltd.
Appellants
Versus
Commissioner of Central Excise, Chennai
Respondent
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of the Order? :
4. Whether Order is to be circulated to the Departmental Authorities? :
Appearance :
Shri V. Madhavan, Employee of the Co.
Ms. Indira Sisupal, JDR For the Appellants For the Respondent CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Date of hearing : 08.09.2009 Date of decision : 08.09.2009 Final Order No.____________ The credit of service tax paid on services availed for outward transportation of goods on behalf of the customers of the assessees has been denied by the authorities below. The ground for denial is that credit was admissible only for transportation upto the place of removal.
2. I have heard both sides and agree that credit is admissible on outward transportation from the place of removal in the light of the decision of the larger Bench in ABB Ltd. & Ors. Vs Commissioner of Central Excise & Service Tax, Bangalore & Ors. reported in 2009-TIOL-830-CESTAT-BANG-LB = 2009 (15) S.T.R. 23 (Tri.-LB). I, therefore, set aside the impugned order and allow the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 08-09-2009 ??
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