TMI Blog2014 (4) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... [2007 (8) TMI 501 - CESTAT, BANGALORE] set aside the adjudication order. The Larger Bench of the Tribunal in the case of ABB Ltd. Vs. CCE - [2009 (5) TMI 48 - CESTAT, BANGALORE] held that CENVAT credit is eligible on service tax paid on outdoor transportation service. The Hon’ble Karnataka High Court upheld the decision of the Larger Bench of the Tribunal subject to benefit applicable prior to 1.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e involved in this case is whether the respondent is eligible to avail CENVAT credit on service tax paid on outward transportation service during the period from April 2007 to January 2008. 4. On perusal of the impugned order, I find that the Commissioner (Appeals) following the decision of the Tribunal in the case of India Cements Ltd. Vs. CCE - 2007 (216) ELT 81 set aside the adjudication ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent had not produced any evidence to substantiate the sale has taken place at destination point and the freight charges are integral part of the price. He also relied upon the decision of the Hon ble Calcutta High Court in the case of CCE Vs. Vesuvious India Ltd. - 2013-TIOL-1038-HC-CAL., wherein temporary stay was also granted. The learned counsel submits that there is no allegation in the show- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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