TMI Blog2014 (5) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the present case. Accordingly, considering that the amount of Rs.13.00 lakhs has already been paid during the course of adjudication by the Applicant, we direct the Applicant to deposit Rs.4.00 lakhs (Rupees four lakhs only) within a period of eight weeks - Conditional stay granted. - Appeal No.01/12 - ORDER NO.SO/75189/2014 - Dated:- 10-2-2014 - DR. D. M. MISRA AND DR. I. P. LAL, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prescribed under Rule 2 (l) of Cenvat Credit Rules, 2004 and accordingly, not admissible to cenvat credit. The ld. Consultant submits that the issue has been settled by the Hon ble High Court of Karnataka in the case of Commr. of Central Excise S. Tax, LTU, Bangalore Vs. ABB Ltd. : 2011 (23) STR 97 (Kar.). He submits that this Tribunal has also taken a view in allowing the stay petition/appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices, namely, GTA services, could be eligible only in such cases, where the goods were delivered upto to the place of removal. Prima-facie, we find that the said case is applicable to the facts of the present case. Accordingly, considering that the amount of Rs.13.00 lakhs has already been paid during the course of adjudication by the Applicant, we direct the Applicant to deposit Rs.4.00 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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