2012 (7) TMI 225

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..... ppeals) No. KRS/243/VAPI/2009, dt.25.09.09. 2. Briefly, the facts are that M/s. I.T.W. India Ltd., Silvassa an assessee wrongly availed cenvat credit of Rs.35,639/- for the period of January 2008 to December 2008 in respect of service tax paid on GTA for outward transportation. The Revenue's stand was that the outward transportation is not directly or indirectly used or in relation to the manufac .....

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..... & Service Tax, Bangalore Vs. ABB Ltd. Vadodara. The relevant portion reads as follows; "However, the interpretation placed by us on the words 'clearance of final Products from the place of removal' and the subsequent amendment by notification 10/2008 CE(ND dated 1.03.2008 substituting the word 'from' in the said phrase in place of 'upto' makes it clear that transportation charges were included i .....

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..... fication, we do not see any merit in these appeals. The substantial questions law raised are answered in favour of the assessees and against the revenue." 3. In view of this judgment, I find that the issue requires a fresh look. Therefore the case is remanded to the original adjudicating authority for denovo adjudication keeping all options open and if necessary re-computation of the demand as it .....

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