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TMI Blog2009 (9) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. In the light of the decision of ABB Ltd. v. CCE&ST 2009 -TMI - 34139 - CESTAT, BANGALORE, held that credit allowed set aside the order passed by commissioner and allow the appeal. - E/775 OF 2007 - 1131 OF 2009 - Dated:- 10-9-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER M. Ravi Rajendran for the Respondent. ORDER M.V. Ravindran, Judicial Member - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to avail Cenvat credit of service tax paid on the taxable value of the services of Goods Transport Agency, which relate to transportation/freight charges from the place of removal to the customer place. The impugned order confirmed the demand for payment/reversal of the said credit along with interest and imposed penalty as detailed in para 2 supra 3. Aggrieved by such an order, appellant pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B Ltd. v. CCE ST [2009] 21 STT 77 (Bang. - CESTAT) in favour of assessee. 7. Since the issue is now squarely covered in favour of the appellant, the impugned order is unsustainable and is liable to be set aside and we do so. 8. Respectfully following the decision of the Larger Bench, we set aside the impugned order and allow the appeal with consequential relief, if any. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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