TMI Blog2014 (8) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant had originally availed the credit but subsequently debited the same in view of the declaration of law by the Tribunal in the case of Gujarat Ambuja Cement v. CCE [2007 (3) TMI 1 - CESTAT,NEW DELHI]. Again became entitled to avail the same in view of the declaration of law by the Larger Bench decision of the Tribunal in the case of ABB Ltd. [2009 (5) TMI 48 - CESTAT, BANGALORE] As such, thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e conditions of pre-deposit of interest amount of ₹ 1,04,984/- confirmed against the applicant/appellant. 2. After hearing both sides, I find that the appellant, during the period from April, 2006 to March, 2007 was availing the credit of service tax paid on outward transportation of their goods from the factory to the depot. The credit on the above ground was accumulated to the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. As per the appellant, with declaration of law by the Larger Bench, they became entitled to credit originally availed by them and subsequently reversed. Accordingly, they took credit of the same again under intimation to their jurisdictional Central Excise Authorities vide their letter dated 12-8-2009. 3. In view of the above factual background, the proceedings were initiated against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had originally availed the credit but subsequently debited the same in view of the declaration of law by the Tribunal in the case of Gujarat Ambuja Cement v. CCE. Again became entitled to avail the same in view of the declaration of law by the Larger Bench decision of the Tribunal in the case of ABB Ltd. As such, throughout the period when the credit remains suspended on account of having made a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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