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TMI Blog2012 (9) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No.10/2008-C.E.(N.T.) dated 1.3.2008 the words 'clearance of final products upto the place of removal' were substituted in the place of the words 'clearance of final products from the place of removal'. Till such amendment, the words 'clearance from the place of removal' included transportation charges from the place of removal till it reached the destination, namely the customer and Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under GTA Service and availed the CENVAT Credit on the amount of Service Tax paid on outward transportation beyond the place of removal. The Department denied the CENVAT Credit on outward transportation amounting to Rs.11,96,156/- on the ground that the CENVAT Credit availed on GTA Service for outward freight is covered up to the place of removal only. Accordingly, proceedings were initiated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is already covered by the decision of the Hon ble High Court of Karnataka in the case of CCE ST, LTU, Bangalore vs. ABB Ltd. reported in 2011(23) STR 97(Kar.). 4. Learned AR appearing for the Revenue submitted that the Department has already filed an SLP against the decision of the Hon ble Karnataka High Court in the case of ABB Ltd.(supra) before the Hon ble Supreme Court. He also reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The Hon ble High Court in para 34 has held as under: 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 1-4-2008. In that view of the matter, but for the aforesaid modification, we do not see any merit in these appeals. The substantial questions of law raised are answer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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