2012 (9) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... PONDENT(S).   Per Shri S.K.Gaule   Revenue filed this Application for staying the operation of the Order-in-Appeal No.08/CE/B-I/2012 dated 12.03.2012, whereby the learned Commissioner (Appeals) has allowed the Respondents appeal.   2. Briefly stated facts of the case are that the Respondent are engaged in the manufacture of excisable goods falling under Chapter Heading 22 of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in turn, set aside the lower Adjudicating Authority s Order and allowed the appeal of the Respondent. Hence, the Revenue is in appeal.   3. At the outset, the learned Advocate appearing for the Respondent brought to our notice that the period involved in this case is from April, 2005 to March, 2006, and the issue involved in this case is regarding CENVAT Credit availed on GTA Service up to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ainst the same.   6. After hearing both sides, we find that the present Appeal itself can be disposed off, at this stage.   7. We have considered the submissions of both sides and perused the record. We find that the issue regarding CENVAT Credit availed on outward freight for the period till 01.04.2008 has been settled by the Hon ble High Court of Karnataka in the case of ABB Ltd. in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X