Services availed by a manufacturer for outward transportation of final products from place of removal should be treated as an input service in terms of rule 2(l)(ii) and thereby enabling manufacturer to take credit of service tax paid on value of such services - ABB Ltd. v. Commissioner of Central Excise & Service Tax - [2009] 21 STT 77 (BANG. - CESTAT)(LB) [MISC ORDER NOS. 276 TO 282 OF 2009 APPEAL NOS. ST/345 AND 347/2006, E/858 TO 860/2006/ST/02 AND 336/2007]
