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2014 (5) TMI 410 - AT - Central ExciseCENVAT Credit - Whether the respondents are eligible to avail CENVAT credit for the service tax paid on freight for outward transportation from the place of removal during the period January 2005 to June 2007 - after considering 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 [2011 (4) TMI 975 - GUJARAT HIGH COURT] is also of the same view. I find that the decisions of the Hon’ble Karnataka High Court and Hon’ble Gujarat High Court are squarely applicable in the present case. The decision of the Hon’ble Calcutta High Court in the case of Vesuvious India Ltd. (2013 (12) TMI 1025 - CALCUTTA HIGH COURT), as relied upon by the learned AR, has only granted temporary stay - Decided against Revenue.
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