2012 (6) TMI 98

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..... Limited [2011 (3) TMI 248 (HC)]is correct and the appellant or the assessee could avail the CENVAT Credit of Service Tax paid on GTA services - against revenue. - E/734-735/2010 - - - Dated:- 9-4-2012 - Mr. M.V. Ravindran, J. Shri Paritosh Gupta, Adv.: for Assessee. Shri J.S. Negi, A.R.: for Revenue. Per: Mr.M.V. Ravindran: These appeals are filed by the Revenue against O .....

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..... iled by the Revenue against the Larger Bench decision of the Tribunal. Their Lordships in Para 31, 32 of the judgment, after considering the law and the provisions of Rule 26 regarding availment of CENVAT Credit and definition of input service as mentioned in CENVAT Credit Rules, 2004, came to the conclusion that the judgment of the Larger Bench of the Tribunal in the case of ABB Limited is correc .....

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