2014 (10) TMI 946

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..... ) Heard both sides. The issue involved is the admissibility of Cenvat credit of the service tax paid on outward transportation service from the place of removal. Vide Order in-Original No. 13/DC/CE/LDH-III/2007-08 dated 22.05.2007, the original adjudicating authority ordered recovery of such Cenvat credit amounting to Rs. 348271/- alongwith interest and mandatory equal penalty. The Commissioner ( .....

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..... igh Courts including the High Courts of Karnataka and High Court of Gujarat in their favour. The Ld. AR cited the judgment of Kolkata High Court in case of CCE Vs. Vesuvious India Ltd. 2013 (12) TMT 1025-Calcutta-M.C. where in the Honble Court held that by amendment made with effect from 01.04.2008 substituting the word from by the word up to, all that has been done is to clarify the issue. If the .....

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..... final product from place of removal were included in definition of input service. Gujarat High Court in the case of CCE & CUS Vs. Parth Poly Wooven Pvt. Ltd. 2012 (25) STR 4 (Guj.) also held a view similar to the one held by the Honble Karnataka High Court in the ABB case (supra). In the light of the judgments of Gujarat and Karnataka High Courts, we are not persuaded by the view held by Honble Ko .....

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