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TMI Blog2016 (5) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal is directed against the Order-in-Appeal No. 230/2010 CE dated 08.09.2010 passed by the Commissioner (Appeals) Bangalore vide which he has upheld the Order-in-Original dated 31.03.2009. Briefly the facts of the present case are that the appellant is engaged in the manufacture of Empty Hard Gelatin Capsules, inhouse vego and other capsules etc falling under Chapter 30 and 96 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular dated 23.08.2007 by furnishing no evidence. The learned counsel for the appellant submitted that it is now well settled law that cenvat credit of service tax paid on GTA services utilized for outward transportation of final products is allowable for the period prior to 01.04.2008, in terms of the definition of input services as contained in Rule 2(l) of the Cenvat Credit Rules (as was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity with interest amounting to Rs. 40,949/- (Rupees Forty Thousand Nine Hundred and Forty Nine only) towards service tax and interest being computed as Rs. 2367 (Rupees Two Thousand Three Hundred and Sixty Seven only) [total Rs. 43,316/- (Rupees Forty Three Thousand Three Hundred and Sixteen only) paid vide challan dated 17.01.2009] and the said position has been accepted even in the Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have also gone through the decisions relied upon by the counsel for the appellant. In the case of CCE Vs. ABB Ltd. reported in 2011 (23) STR 97 vide which the Hon'ble High Court has upheld the decision of the Larger Bench of the CESTAT in the case of ABB Ltd. Vs. CCE reported in 2009 (15) S.T.R. 23. In the judgment cited above it has been clearly upheld by the Hon'ble High Court of Karnataka tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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