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2014 (4) TMI 510 - AT - Central ExciseCENVAT Credit - GTA Service - 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 - Held that:- Commissioner (Appeals) following the decision of the Tribunal in the case of India Cements Ltd. Vs. CCE - [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 1.4.2008. Revenue in the grounds of appeal stated that the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. (supra) is still pending before the Hon’ble Karnataka High Court. I find that the Hon’ble Karnataka High Court has already decided the issue in favour of the respondent. Hence, there is no reason to interfere with the order of the Commissioner (Appeals) - Decided against Revenue.
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