2014 (4) TMI 579

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..... ering the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. (2011 (3) TMI 248 - KARNATAKA HIGH COURT) held that CENVAT credit is eligible on service tax paid on GTA service prior to 1.4.2008. The Hon’ble Gujarat High Court is also of the same view in the case of CCE Vs. Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT] - Decided against Revenue. - E/621/2009 .....

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..... 1038-HC-CAL. On the other hand, the learned counsel for the respondent relied upon the decision of the Hon ble Karnataka High Court in the case of CCE, Bangalore Vs. ABB Ltd. - 2011 (23) STR 97 (Kar.) and the decision of the Hon ble Gujarat High Court in the case of CCE Vs. Parth Poly Wooven Pvt. Ltd. - 2012 (25) STR 4 (Guj.). 4. I find that the Hon ble Karnataka High Court, after considering t .....

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