2009 (12) TMI 211

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..... he following grounds:- The appellant had wrongly taken Cenvat credit of Rs. 41,522 in respect of the service tax paid on the outward transportation from the place of removal, which is not covered by the definition of input service. In the light of the decision of ABB Ltd. v. CCE&ST 2009 -TMI - 34139 - CESTAT, BANGALORE, held that- the impugned order disallowing the Cenvat credit of Rs. 41,522 in r .....

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..... st and imposed penalty of Rs. 10,000 on them under rule 15 of Cenvat Credit Rules, 2004 on the following grounds:- (a) The appellant had wrongly taken Cenvat credit of Rs. 41,522 in respect of the service tax paid on the outward transportation from the place of removal, which is not covered by the definition of input service. (b) Service tax amounting to Rs. 27,749 had been paid by them in res .....

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..... ods from the place of removal and that this Cenvat credit is now available to them in view of Larger Bench judgment of the Tribunal in the case of ABB Ltd. v. CCE ST [2009] 21 STT 77 (Bang. - CESTAT). 2.2 Shri V.K. Saxena, learned Jt. CDR defended the impugned order reiterating the Commissioner (Appeals)'s findings. 3. I have carefully considered the submissions from both the sides and perused .....

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