Per Jyoti Balasundaram 1. The common issue in dispute in all these appeals is as to whether transportation charges incurred by the manufacturer for clearance of final product from the place of removal are included in the definition of “input service” for eligibility to availment of CENVAT credit of service tax.
2. We have heard both sides. We find that this issue stands decided by recent decision of the Hon’ble Karnataka High Court in CCE and ST, LTU, Bangalore Vs ABB Ltd. [2011 (23) STR 97 (Kar.)] holding that transportation charges incurred by the manufacturer for clearance of final product from place of removal, upto 1.4.2008 are included in the definition of “input service”.
3. Following the ratio of the above decision, we allow the appeals filed by various assessees and reject the appeals filed by the Revenue. The cross-objections also get disposed of accordingly.
4. A copy of list showing the duty, penalty and the period involved in each appeal is appended as annexure to this order.