2012 (8) TMI 25

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..... the Appellant. V. Lakshmikumaran and V. Sridharan for the Respondent. JUDGMENT Ravi Malimath, J. - This appeal is by the revenue being aggrieved by the order passed by the Tribunal holding that the assessee is entitled to avail Cenvat credit on service tax paid on 'Goods Transportation Agencies' beyond the place of removal. 2. The assessee is engaged in the manufacture of goods and availed C .....

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..... e assessing authority and remanded the case for examination and a fresh decision. Aggrieved by the same, the appellant approached the Tribunal. The Tribunal by placing reliance on the Larger Bench decision in the case of ABB Ltd. v. CCE&ST [2009] 21 STT 77 (Bang. - Cestat) and allowed the appeal and held that the assessee is eligible to avail Cenvat credit on service tax paid on goods transportati .....

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..... ision Bench of this Court in CCE&ST v. ABB Ltd. [2011] 32 STT 141/12 taxmann.com 57 (Kar.). This court by the order dated 23-3-2011 came to the conclusion that if service tax is paid on transportation charges, it fell within the phrase "clearance of final products from the place of removal" and therefore, the assessee was entitled to CENVAT credit." 4. The question of law that arises for consider .....

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