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2015 (10) TMI 1926 - CESTAT AHMEDABADDenial of CENVAT Credit - Credit on service tax on freight charges for outward transportation from the place of removal - Held that:- Karnataka High Court in the case of Commissioner of Central Excise & S.T., LTU, Bangalore vs. ABB Limited - [2011 (3) TMI 248 - KARNATAKA HIGH COURT] held that input service credit on transportation of the goods from the place of removal, prior to 01.4.2008 is admissible. The Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs vs. Parth Poly Wooven Pvt. Limited- [2011 (4) TMI 975 - GUJARAT HIGH COURT] also supported the view of the Hon'ble Karnataka High Court. Learned Authorised Representative for the Revenue relied upon the decision of the Hon'ble Calcutta High Court in the case of CCE, Kolkata -VI vs. Vesuvious India Limited - [2013 (12) TMI 1025 - CALCUTTA HIGH COURT]. It is seen that the Hon'ble High Court in that case had granted interim stay. - Decided against Revenue.
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