2015 (10) TMI 2288

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..... For the Respondent : Ms. Cecillia Parthasarathy, AC (AR) ORDER As the issue lies on a short compass, after dispensing with the requirement of predeposit, both the appeals are taken up for disposal. 2. Both the appeals are arising out of a common Order-in-Appeal dt.7.2.2014 passed by Commissioner (Appeals). The short issue relates to denial of cenvat credit availed on GTA services on outward t .....

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..... on'ble Karnataka High Court did not agree with the argument that transportation of goods from the place of removal will be covered by the expression activities relating to business used in the definition of input services. But the Hon'ble High Court did order that prior to 1.4.2008, when definition of Rule 2(l) (ii) was amended vide Notification No.10/2008-CE (NT) dt.1.3.2008, credit was available .....

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