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2012 (4) TMI 516 - AT - Central ExciseAvailment of cenvat credit - GTA services - Held that:- Commissioner (Appeals) has relied upon the Larger Bench decision of the ABB Ltd. to come to a conclusion that the appellants are eligible for the benefit of cenvat credit. This Larger Bench decision was challenged by the Revenue before the Hon’ble High Court of Karnataka which in its judgment as reported at [2011 (3) TMI 248 - KARNATAKA HIGH COURT] has upheld the view of the Larger Bench of the Tribunal - Decided against Revenue.
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