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2017 (1) TMI 539 - AT - Central ExciseCENVAT credit - GTA services - outward transportation of goods from November 2007 to January 2009 - Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 - interest - penalty - Held that: - as far as the Cenvat credit of service tax prior to 1.4.2008 is concerned, the appellant is squarely covered by the decision of the Hon’ble High Court of Karnataka in the case of ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT], and credit allowed. Further, after the period 1.4.2008 to January 2009, the appellant is entitled to Cenvat credit in view of the Board’s Circular dated 20.10.2014 and the judgment of the Hon’ble High Court of Karnataka in the case of Madras Cements Ltd. [2015 (7) TMI 1001 - KARNATAKA HIGH COURT], provided the adjudicating authority satisfies with regard to the terms and conditions of the sale with the buyer and the passing of ownership and the property in the goods, and for this purpose, the case is remanded. Appeal disposed off - appeal partly allowed and partly matter on remand.
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