TMI Blog2016 (5) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... [2009 (5) TMI 48 - CESTAT, BANGALORE], it has been clearly upheld that the service tax paid on GTA services utilized for outward transportation of final product is allowable for the period prior to 01.04.2008 as per the definition of input services as contained in Rule 2(l) of the Cenvat Credit Rules and this appeal pertains to the period prior to 01.04.2008 only and the period after 01.04.2008 the appellant himself has reversed the credit of cenvat on GTA. Therefore, the impugned order is not sustainable. - Decided in favour of appellant - E/2590/2010-SM - Final Order No. 20361/2016 - Dated:- 24-5-2016 - SHRI S.S. GARG, JUDICIAL MEMBER For the Appellant : Shri K. Parameswaran, Advocate For the Respondent : Shri Ajay Saxena, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 force up to 01.04.2008). In support of his submission he relied upon the following decisions: a) CCE Vs. ABB Ltd. - 2011-TIOL-395-HC-KAR-ST=2011 (23) STR 97 (Kar.) upholding the decision of the Larger Bench of the Hon ble CESTAT in the case of ABB Ltd. Vs. CCE reported in 2009 (15) STR 23 b) J K Tyre Industries Ltd. Vs. CCE - 2012-TIOL-12-CESTAT-BANG c) Krishna Barrels P. Ltd. Vs. CCE - 2015 (40) STR 797 d) NSP Electronics Ltd. Vs. CCE - 2016 (331) ELT 451 2. He further submitted that in all the decisions cited supra cenvat credit availed of the service tax on outward freight c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that the service tax paid on GTA services utilized for outward transportation of final product is allowable for the period prior to 01.04.2008 as per the definition of input services as contained in Rule 2(l) of the Cenvat Credit Rules and this appeal pertains to the period prior to 01.04.2008 only and the period after 01.04.2008 the appellant himself has reversed the credit of cenvat on GTA amounting to ₹ 43,316/- (Rupees Fort ..... X X X X Extracts X X X X X X X X Extracts X X X X
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