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TMI Blog2011 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in ABB Ltd. (2011 -TMI - 203985 - KARNATAKA HIGH COURT) on an appeal filed by the Revenue against the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. (2009 -TMI - 34139 - CESTAT, BANGALORE) claim of cenvat credit allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the issue is covered by the earlier Larger Bench decision of the Tribunal in the case of M/s ABB Ltd. Vadodara 2009-TIOL-830-CESTAT-BANG-LB. It is submitted that Hon'ble Karnataka High Court has upheld the said decision vide 2010-TIOL-395-HC-KA-ST. 4. Ld.SDR submits that Hon ble Karnataka High Court has only upheld the Larger Bench decision for the credit availed before 1.4.08, for sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation of finished goods from the factory or depot to the customer s place. We find that, as correctly pointed out by ld. representative of the assesee, that the issue is now squarely covered by the decision of Hon ble Karnataka High Court in the case of ABB Ltd. Vadodara (supra), wherein Hon'ble High Court has upheld the decision of Larger Bench in M/s ABB Ltd s case, but upto 01.04.08. As reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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