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2013 (12) TMI 1484 - GUJARAT HIGH COURTDenial of CENVAT Credit - GTA Service - Tribunal followed the decision of ABB Limited Vs. Commissioner of Central Excise reported in [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Revenue contends that against the decision of the Karnataka High Court in the case of M/s ABB Limited (Supra), the revenue is before the Hon'ble Supreme Court - Held that:- it is required to be noted that apart from the fact that nothing is on record that the decision of the Karnataka High Court in the case of M/s. ABB Limited (Supra) has been stayed or not. There is a binding decision of the Division Bench of this Court in the case of Parth Poly Wooven Pvt Ltd (Supra) and nothing has been pointed out whether against the decision of the Division Bench in the case of Parth Poly Wooven Pvt Ltd (supra), the department has approached the Hon'ble Supreme Court or not. It is not in dispute that as such the controversy in question is as such covered against the revenue by the decision of this Court in the case of Part Poly Wooven Pvt Ltd (2011 (4) TMI 975 - GUJARAT HIGH COURT). - No question of law much less any substantial question of law arise in the present appeal. - Decided against Revenue.
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