TMI Blog2013 (2) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 - Held that:- Issue regarding availment of CENVAT Credit on outward freight for the period prior to 01.04.2008 has been settled by in the case of ABB Ltd. (2011 (3) TMI 248 - KARNATAKA HIGH COURT) in favour of assessee - Service Tax Appeal No. 40/08 - A-17/KOL/2013 - Dated:- 30-1-2013 - DR. D.M. MISRA, J. Sri S.C. Mohanty, Advocate for the Appellant Sri A.K. Biswas, Supdt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depots as well as outward freight for transport of goods from factory to the place of the buyers. On adjudication, the demand was confirmed and penalty imposed. Aggrieved, the appellant had filed appeal before the Ld. Commr. Appeal). The Ld. Commr. (Appeal) has allowed the Cenvat Credit, on the outward freight incurred in transferring the goods to their own depots but rejected the service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of both sides and perused the record. I find that the issue regarding availment of CENVAT Credit on outward freight for the period prior to 01.04.2008 has been settled by the Hon'ble High Court of Karnataka in the case of ABB Ltd. (cited supra) in favour of assessee. I also find that there is no stay against the same. The Hon'ble High Court at para 34 of the said judgement has held as under: " ..... X X X X Extracts X X X X X X X X Extracts X X X X
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