9911796707
TMI Blog2011 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... These appeals are filed by the Revenue against the orders in appeal Nos. OIA No. 82 to 85/2008(Ahd-III)CE/KCG/Commr(A) and OIA No. 86 to 89/2008 (Ahd-III)CE/KCG/Commr(A) both dated 04.09.2008. 2. Heard both sides and perused the records. 3. The issue involved in all these appeals is refund of amount of service tax credit taken by the respondent. The respondent is a 100% EOU and ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of clearance and from the place, could not be input services. It is also his submission that cenvat credit taken on the service tax paid on CHA services and Goods Transport Agency services is not eligible to be refunded as credit, as they would not be available as credit, Learned Commissioner (Appeal) has failed to appreciate the fact that that service tax paid on services of Air Ticket charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thers.. 6. On careful consideration of the submissions made by both the sides and on going through the judgment of Hon'ble High Court of Karnataka and Gujarat, we find that Hon'ble High Courts had upheld the Larger Bench decision of the Tribunal in the case of ABB Limited. Their Lordships have categorically interpreted the provisions of Rule 2(l) of Cenvat Credit Rules, 2004 and more speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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