2012 (6) TMI 95

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..... VENUE.   This is an Application for waiver of predeposit of CENVAT Credit of Service Tax of Rs.1,20,719/- and equivalent amount of penalty. The issue involved in the present case relates to the period, January, 2005 to July, 2006 on the eligibility of the Applicant regarding the CENVAT Credit of the Service Tax paid on the GTA service as an input service under Rule 2(l) of the CENVAT Credit .....

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..... has submitted that the said Service Tax amount has been paid by the Appellant in cash and in view of the judgement of the Hon ble Karnataka High Court in the case of CCE & ST, LTU, Bangalore vs. ABB Ltd. reported in 2011(023) STR 0097(Kar.), since the period involved in the present case is prior to 01.04.2008, accordingly the Service Tax paid on the Outward GTA Service, is available to them as CEN .....

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..... we do not see any merit in these appeals. The substantial questions of law raised are answered in favour of the assesses and against the revenue.   8. In view of the above judgement of the Hon ble High Court, the Appellant are entitled to the CENVAT Credit of the Service Tax paid on GTA service during the period from January, 2005 to July, 2006, as an input service as defined under Rule 2(l) .....

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