2013 (9) TMI 714

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..... Credit of the Service Tax paid under the category of Goods Transport Agency and inward as well as outward transportation charges during the period – Court followed the judgement of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others (2011 (3) TMI 248 - KARNATAKA HIGH COURT) – Held that:- Assessees were eligible to avail the CENVAT Credit of the Service Tax paid .....

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..... h these appeals that the appellant had availed CENVAT Credit of the Service Tax paid under the category of Goods Transport Agency and inward as well as outward transportation charges during the period May 2005 to October 2006. Both the lower authorities have held against the appellant on the ground that the provisions of Rule 2(l) of CENVAT Credit Rules defines the Output and Input services and Go .....

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