2012 (5) TMI 265

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls are directed against the appellate Commissioner's order upholding the orders passed by the original authority denying CENVAT credits amounting to Rs.5,55,349/- and Rs.1,10,719/- respectively to the appellant for the period from April to August, 2006 in respect of GTA service availed by them for outward transportation of their final products from their respective factories. The appellate authori .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3 (P&H)]. He also relied on a few decisions of the Tribunal besides the Board's Circular No.97/8/2007-ST dt. 23/8/2007 which was approved by the Hon'ble Punjab & Haryana High Court in the aforesaid cases. We also heard ld. JDR who fairly accepted the fact that the Hon'ble Karnataka High Court's judgment was in favour of the appellants. 3. On perusal of the judgments cited before us, we find that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X