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2011 (8) TMI 209 - AT - Service TaxCenvat credit - Service tax paid on the basis of TR - 6 challan - Application for stay - Rule 5 of Central Excise (Appeal) Rules, 2001 - Show cause notice itself did not propose any liability on the ground that outward transportation service credit was not available and as a measure of precaution appellant raised this ground before the Commissioner (Appeal) - As regards outward transportation service, with the decision of the Hon'ble High Court of Karnataka reported as [2011 -TMI - 203985 - KARNATAKA HIGH COURT] in the case of ABB Limited, Vadodara, the issue is no more res-integra - Decided in favor of the assessee
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