2009 (12) TMI 530

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for waiver of pre-deposit of Service tax - it is not a fit case for waiver of pre-deposit of Service tax - Applicants are directed to deposit an amount of Service tax - On deposit of the amount the pre-deposit of amount of penalty is waived and recovery of the same is stayed during pendency of the Appeal - Appeal is disposed of accordingly - E/551/2009 - S-518/KOL/2009 - Dated:- 21-12-2009 - Sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unal in the case of ABB Ltd. v. CCE ST, Bangalore - 2009 (15) S.T.R. 23 (Tri-LB). 4. Learned Departmental Representative (JDR) submitted that Larger Bench decision of the Tribunal in the case of A.B.B. Ltd. (supra) is stayed by the Hon'ble Karnataka High Court. The contention is that in the case of Gujarat Ambuja Cements Ltd. (supra) Hon'ble Punjab Haryana High Court relied upon the Bo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... outward G.T.A. Service. 7. I find that in the present case there is a specific finding that the freight and insurance are charged separately and are not part of price of excisable goods. Hon'ble Punjab Haryana High Court in the case of Gujarat Ambuja (supra) allowed the credit of Service tax paid on outward G.T.A. Service on the ground that freight charges are integral as part of excisa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X