2012 (7) TMI 223

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..... 11 SM(BR) - Dated:- 11-11-2011 - Mathew John, J. For Appellant: Shri R C Gupta, Adv. For Respondent: Ms Jagdev, SDR Per: Mathew John: In this case, the appellants are manufacturers of excisable goods and they availed the benefit of Cenvat credit under Cenvat Credit Rules, 2004. During the period 2005 to 1.4.2008, they had taken Cenvat credit for service tax paid on outward transp .....

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..... o their buyers of FOR destination basis. He relies on the decision of the Karnataka High Court in the case of CCE Vs ABB Ltd reported at . The matter is now stands settled by this decision and they are eligible for cenvat credit for the period prior to 1.4.2008. 3. The learned SDR is not able to explain why the benefit cannot be given. 4. Considering the above position, the appeal is allowed b .....

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