TMI Blog2011 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... against the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. (2009 -TMI - 34139 - CESTAT, BANGALORE) claim of cenvat credit allowed. - E/1269/2011 - - - Dated:- 16-8-2011 - Mr. M.V. Ravindran, Hon ble Member (Judicial) Dr. P. Babu, Hon ble Member (Technical) Shri Haren Gandhi, Manager for Assessee. Shri J.S. Negi, SDR for the Revenue. Per: M.V. Ravindr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he earlier Larger Bench decision of the Tribunal in the case of M/s ABB Ltd. Vadodara 2009-TIOL-830-CESTAT-BANG-LB. It is submitted that Hon'ble Karnataka High Court has upheld the said decision vide 2010-TIOL-395-HC-KA-ST. 4. Ld.SDR submits that Hon ble Karnataka High Court has only upheld the Larger Bench decision for the credit availed before 1.4.08, for subsequent period, the Hon'ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the factory or depot to the customer s place. We find that, as correctly pointed out by ld. representative of the assesee, that the issue is now squarely covered by the decision of Hon ble Karnataka High Court in the case of ABB Ltd. Vadodara (supra), wherein Hon'ble High Court has upheld the decision of Larger Bench in M/s ABB Ltd s case, but upto 01.04.08. As recorded earlier by us in this or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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