2014 (3) TMI 313 - AT - Central Excise

Availment of CENVAT Credit - Goods Transport Agency service - Held that - up to the period 31.03.2008 the assessee is entitled to take input service credit on Goods Transport Agency service - Following decision of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others 2011 (3) TMI 248 - KARNATAKA HIGH COURT - Decided in favour of assessee.

Summary

The appellate tribunal admitted the appeal as the issue was covered by a previous High Court judgment. The appellant availed input service credit on Goods Transport Agency service, and the impugned order was set aside based on the High Court's decision allowing input service credit up to March 31, 2008. The appeal was allowed with consequential relief, and the stay petition was disposed of accordingly.