2015 (2) TMI 959

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..... ior to 01.04.2008 - Held that:- Issue came up before the Hon'ble High Court of Gujarat in Ellora Time Ltd. [2014 (3) TMI 567 - GUJARAT HIGH COURT] wherein again it was held that Cenvat Credit on the above said service is available prior to 01.04.2008. In the light of the majority decision of the Hon'ble High Court I am of the view that the appellant is entitled to get Cenvat Credit on Outw .....

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..... n'ble High Court in the case of Parth Poly Wooven P. Ltd. 2012 (25) STR 4 (Guj) ABB Ltd. 2011 (23) STR 97 (Kar) wherein the issue of availment of Cenvat Credit of input service on Outward Transportation Service was considered and it was held prior to 01.04.2008 Cenvat Credit is available. 3. On the other hand ld. AR relied on the decision of the Vesuvious India Ltd. - 2013-TIOL-1038-HC-KOL- .....

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