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TMI Blog2009 (11) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, was not admissible. Impugned order upholding non imposition of penalty as confusion in department and in trade circle on issue involved. Matter clarified by CBE&C Cenvat credit of service tax paid on outward transportation held as admissible by Tribunal’s in the case of ABB Limited, reported in 2009 (15) S.T.R. 23. Held that- divergent views existing and allegation for misdeclaration or sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction of provisions of law. On an appeal filed by the Revenue, Commissioner (Appeals) agreed with the view taken by the lower authorities. He also observed that there was some confusion in the department as well as in the trade circles regarding up to what stage the Cenvat credit of service tax paid on outward transportation is available and also there were contradictory decisions by the highe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest for adjournment. As rightly observed by Commissioner (Appeals) in his order that there was some confusion in the department as well as in the trade circles, and the matter was finally clarified by the Board by a Circular cited by the Commissioner. Further, I also take note of the fact that the Larger Bench of this Tribunal in the case of ABB Limited, reported in 2009 (15) S.T.R. 23, has alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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