2012 (7) TMI 225

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..... A/1939/WZB/AHD/2011 - Dated:- 15-11-2011 - P Babu, J. For Appellant: Shri J S Negi, AR For Respondent: Shri Jigar Shah, Adv. Per: P Babu: This is an appeal filed by Commissioner of Central Excise, Vapi against the order of Commissioner (Appeals) No. KRS/243/VAPI/2009, dt.25.09.09. 2. Briefly, the facts are that M/s. I.T.W. India Ltd., Silvassa an assessee wrongly availed cenva .....

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..... side. It was prayed in the appeal by the Revenue that the Commissioner (Appeals) order was not correct, legal and proper and therefore be set aside. The issue has been decided by the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise Service Tax, Bangalore Vs. ABB Ltd. Vadodara . The relevant portion reads as follows; "However, the interpretation placed by us on th .....

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..... conclusion is erroneous. 34. For the reasons, which we have assigned in our order, the final order of the Tribunal is legal and valid. We further make it clear that this interpretation is valid till o.104.2008. In that view of the matter, but for the aforesaid modification, we do not see any merit in these appeals. The substantial questions law raised are answered in favour of the assessees a .....

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