(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1. We have heard Mr.Gaurang H.Bhatt, learned counsel appearing for the appellant.
2. The following question as substantial question of law is formulated by the revenue in this Appeal.
Whether CESTAT is right in law in holding that outward freight for transportation of final product from place of removal upto customer's place, is covered by the definition of input service and the assessee is entitled to avail the credit of service tax paid on the same.
3. Learned counsel appearing for the appellant revenue fairly conceded that the controversy involved in this Tax Appeal with regard to the input service is covered by the Division Bench decision of this Court in Commissioner of Central Excise and Customs v. Parth Poly Wooven Pvt.Ltd. 2012(25) S.T.R.4 (Guj) in favour of the assessee and the proposed question of law formulated by the Division Bench of this Court has been answered against the revenue. Therefore, following the Division Bench decision in Commissioner of Central Excise and Customs v.Parth Poly Wooven Pvt.Ltd. (supra), the question is answered against revenue and in favour of the assessee. This Tax Appeal is accordingly dismissed.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji