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2011 (8) TMI 398 - AT - Service TaxEligibility of Cenvat credit - Credit has been taken on freight outward basis - The very same issue came up before the Hon'ble High Court of Karnataka in the case of CCE & ST., LTU, Bangalore Vs. ABB Ltd. [2011 -TMI - 203985 - KARNATAKA HIGH COURT] in the tax appeal filed by the Revenue - Hon'ble High Court has taken the view that till 01.04.08, the credit would be admissible up to the place of removal and a view has also been taken that the amendment is not clarificatory in nature - Decided in favour of assessee.
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