TMI Blog2017 (1) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon’ble High Court of Karnataka in the case of Madras Cements Ltd. [2015 (7) TMI 1001 - KARNATAKA HIGH COURT], provided the adjudicating authority satisfies with regard to the terms and conditions of the sale with the buyer and the passing of ownership and the property in the goods, and for this purpose, the case is remanded. Appeal disposed off - appeal partly allowed and partly matter on remand. - E/1552/2011 - FINAL ORDER No. 21170/2016 - Dated:- 17-11-2016 - Shri S.S Garg, Judicial Member Mr. M.S. Srinivasa, Advocate - For the Appellants Mr. Parashiva Murthy, A.R. - For Respondent ORDER The present appeal is directed against the Order-in-Appeal No. 55/2011-CE dated 10.3.2011, passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of the goods during the period from November 2007 to January 2009. He further submitted 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. reported in 2011 (23) S.T.R. 97. The Hon ble High Court in the case of ABB Ltd. cited supra has taken a view that prior to amendment, input service transportation is upto the place of removal in place of from the place of removal , the credit of service tax would not be admissible. The learned counsel further submitted that in the present case, a part of the period upto 1.4.2008 is covered by the judgement in the case of ABB Ltd. and the period 1.4.2008 to January 2009, the appellant is covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. cited sputa has held that Cenvat credit is available if it is demonstrated that the goods are delivered at buyers place and delivery can be passed on the buyer. 5. On the other hand, the learned A.R. reiterated the findings of the Commissioner (Appeals). 6. After considering the submission of both the parties and perusal of the judgment cited supra and also considering the Board s circular No. 988/12/2014-CX, dated October 20, 2014, I am of the considered opinion that as far as the Cenvat credit of service tax prior to 1.4.2008 is concerned, the appellant is squarely covered by the decision of the Hon ble High Court of Karnataka in the case of ABB Ltd. cited supra. Further, after the period 1.4.2008 to January 2009, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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