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2015 (2) TMI 959 - AT - Central ExciseCENVAT Credit - Whether the appellant is entitled to take Cenvat Credit on outward Transportation Service was dealt by the various Hon'ble High Courts and in the majority of the High Court decision it was held that Cenvat credit is available on Outward Transportation Service prior to 01.04.2008 - Held that:- Issue came up before the Hon'ble High Court of Gujarat in Ellora Time Ltd. [2014 (3) TMI 567 - GUJARAT HIGH COURT] wherein again it was held that Cenvat Credit on the above said service is available prior to 01.04.2008. In the light of the majority decision of the Hon'ble High Court I am of the view that the appellant is entitled to get Cenvat Credit on Outward Transportation Service in the light of the larger bench decision in ABB Ltd [2009 (5) TMI 48 - CESTAT, BANGALORE]. - Decided in favour of assessee.
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