2013 (10) TMI 1157

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..... E TAX, BANGALORE Versus M/s ABB LTD. and others [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - the CENVAT credit of service tax in respect of the goods transported agency used for transportation of finished goods upto the customer’s premises is admissible to the assessee –The portion of the definition to which the word means applies has to be construed restrictively as it is exhaustive. However, the .....

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..... nalty of Rs.10,000/- imposed by the original authority and confirmed by The C.C.E. (Appeals) 2. The issue involved in the present appeal is whether the appellants are eligible for CENVAT credit of service tax amount of Rs.6,00,931/- paid on transportation of goods upto the customer premises during the period June 2005 to March 2008. The Department has denied the CENVAT credit on the ground that .....

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..... ns of Ambuja Cement has held that the CENVAT credit of service tax in respect of the goods transported agency used for transportation of finished goods upto the customer s premises is admissible to the assessee. I, therefore, find that the appellants have a strong case for waiver of pre deposit and accordingly, I waive the pre deposit and grant stay against the recovery of the dues till the dispos .....

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