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TMI Blog2011 (7) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashokan with S.D. Bhosale, for the Respondent. [Order]. - P.C. : We admit the Appeal on the following substantial question of law : "(a) Whether in the facts and circumstances of the case, the Appellate Tribunal was justified in directing the Appellant to deposit 60% of the amount of duty under Section 35F of the Act?" With the consent of both the counsel the Appeal is taken up for heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant had availed of credit of service tax paid on outward freight services to which it was not entitled. The Additional Commissioner of Central Excise by his order dated 30 September 2009 confirmed the demand. This was followed by the order of the Commissioner (Appeals) against which as noted earlier an appeal has been filed before the Tribunal. The Tribunal held that no case was made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Rule 2(l) of the CENVAT Credit Rules, 2004 as they stood before 1 April 2008 which supports the case of the assessee. 4. The Division Bench of the Karnataka High Court in a judgment dated 23 March 2011 rendered in the Commissioner of Central Excise and Service Tax v. ABB Limited [CEA No. 121 of 2009 together with companion appeals] [2011 (23) S.T.R. 97 (Kar.)] had occasion to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also whether CENVAT credit on service tax paid on services rendered by a Goods Transport Agency on outward transportation of the goods beyond the place of removal was admissible under Rule 2(l). The question of law has been answered in favour of the assessee and against the Revenue. The Gujarat High Court also dealt with the period prior to 1 April 2008 when Rule 2(l) was amended. Counsel appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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