TMI Blog2016 (12) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision in the case of ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT], where it was held that prior to amendment of definition of input service “up to the place of removal” in place of “from the place of removal”, the credit of service tax would be admissible - appeal allowed - decided in favor of appellant. - ST/485/2008-SM, ST/486/2008-DB - 21143-21144/2016 - Dated:- 15-11-2016 - Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.01.2005 to 31.05.2005 Rs.31,129/- Rs.623/- Rs.1,000/- 3. Both the appeals are disposed of by a common order passed by the Commissioner (A) vide his order dated 17.7.2008 whereby the Commissioner (A) has rejected both the appeals of the appellants. Briefly the facts of the case are that the appellant is engaged in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeals relates to CENVAT credit of service tax paid on Goods Transport Agency (GTA) services for outward transportation of goods manufactured for the period prior to 1.4.2008. The appellant has stated that the issue is no longer res integra and has been settled by the decision of the Hon ble High Court of Karnataka in the case of ABB Ltd.: 2011 (230) S.T.R. 97. The Hon ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
