9911796707
TMI Blog2011 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... any liability on the ground that outward transportation service credit was not available and as a measure of precaution appellant raised this ground before the Commissioner (Appeal) - As regards outward transportation service, with the decision of the Hon'ble High Court of Karnataka reported as [2011 -TMI - 203985 - KARNATAKA HIGH COURT] in the case of ABB Limited, Vadodara, the issue is no more r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the requirement of pre-deposit of dues. 3. Heard both sides. 4. IN this case, the show cause notice was issued on the ground that cenvat credit of service tax paid during the period from 01.01.2005 to 15.06.2005, on the basis of TR-6 Challan by the appellant was not admissible. The TR-6 Challans was notified as one of the documents on the basis of which the credit can be taken, by Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served that the appellant is not eligible for credit on outward transportation service and they were not allowed to raise this point since the same was not raised before the original adjudicating authority, in view of the provisions of Rule 5 of Central Excise (Appeal) Rules, 2001. Show cause notice itself did not propose any liability on the ground that outward transportation service credit was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ABB Limited, Vadodara, the issue is no more res-integra. The credit of service tax paid on outward transportation service, according to this judgment, is admissible up to the period 01.4.2008 with no restrictions. Therefore, on merits also, the appellant is eligible for the benefit. Since the credit taken is admissible and the only ground taken in the show cause notice that TR-6 Challans canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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