TMI Blog2014 (5) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (2011 (3) TMI 248 - KARNATAKA HIGH COURT) held that CENVAT credit is eligible on service tax paid on GTA service prior to 1.4.2008. The Hon’ble Gujarat High Court [2011 (4) TMI 975 - GUJARAT HIGH COURT] is also of the same view. I find that the decisions of the Hon’ble Karnataka High Court and Hon’ble Gujarat High Court are squarely applicable in the present case. The decision of the Hon’ble C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod January 2005 to June 2007. The learned AR for Revenue reiterates the grounds of the appeal. He relied upon the decision of the Hon ble Calcutta High Court in the case of CCE Vs. Vesuvious India Ltd. - 2013-TIOL-1038-HC-CAL. On the other hand, the learned counsel for the respondent relied upon the decision of the Hon ble Karnataka High Court in the case of CCE, Bangalore Vs. ABB Ltd. - 2011 (23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the decisions of the Hon ble Karnataka High Court in the case ABB Ltd. (supra) and Hon ble Gujarat High Court in the case of Parth Poly Wooven Pvt. Ltd. (supra), I do not find any infirmity in the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. The cross-objection filed by the respondent is disposed of. (Dictated and pronounced in open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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