TMI Blog2012 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s ABB LTD. and others [2011 (3) TMI 248 - KARNATAKA HIGH COURT] in favour of the assessee. Also there is no stay against the same - in favour of assessee. - E/173/12 - - - Dated:- 18-9-2012 - SHRI S.K. GAULE, AND DR. D.M. MISRA, JJ. Appearance: Shri S. Chakraborty, A.C. (A.R.) for the Revenue Shri S.P. Majumder, Advocate for the Respondent (s) Per Shri S.K. Gaule. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also a proposal for imposition of penalty. The lower adjudicating authority confirmed the proposal. Aggrieved by the same, the respondents filed appeal before ld. Commissioner (Appeals). Ld. Commissioner(Appeals) while relying upon decision of Hon ble Karnataka High Court in the case of Commissioner of Central Excise Service Tax, LTU, Bangalore vs. M/s.ABB Ltd. 2011 (23) STR 97 (Kar) set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent brought to our notice that the period involved in this case is January, 2006 to March, 2007 and the issue involved in this case is regarding CENVAT Credit availed on GTA Service up to the place of removal. The contention is that the issue is already covered by the decision of the Hon ble High Court of Karnataka in the case of Commissioner of Central Excise Service Tax, LTU, Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal is legal and valid. We further make it clear that this interpretation is valid till 1-4-2008. In that view of the matter, but for the aforesaid modification, we do not see any merit in these appeals. The substantial questions of law raised are answered in favour of the assesses and against the revenue. 7. In these circumstances, we do not find any merit in the appeal filed by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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