2011 (8) TMI 348

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..... e CENVAT Credit of Service Tax paid on Outward Transportation of final product during the period November 2006 to June 2007 is admissible under CENVAT Credit Rules, 2004 or otherwise. Revenue is in appeal against the decision of the Commissioner(Appeals), who has held that the credit is admissible relying upon the decision of Large Bench of the Tribunal in the case of ABB Ltd. 2009 (15) STR 23 (Tr .....

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..... on outward transportation services is admissible and upheld the view taken by Larger Bench of the Tribunal. In the absence of any contrary decision of higher appellate forum and also in view of the fact that the decision of Larger Bench well as Hon'ble High Court of Karnataka are in favour of the respondent, appeal filed by the Revenue has no merit and accordingly is rejected.   (Dictated & .....

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