2013 (2) TMI 111

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..... - KARNATAKA HIGH COURT]. This interpretation is valid till 1-4-2008 substantial questions of law raised are answered in favour of the assesses. - EXCISE APPEAL NO.E/A/340/2011 - - - Dated:- 21-12-2012 - DR. D.M.MISRA, J. SHRI A.K.BISWAS, A.R.(SUPDT.) FOR THE REVENUE Per Dr. D. M. Misra This is an Appeal filed by the Revenue against the Order-in-Appeal No.2 .....

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..... and also a penalty of Rs.2,000/- for the wrong Credit on GTA (Outward Freight) Service under Rule 15(3) of the said Rules. 2.2. Aggrieved, the Respondent filed an appeal before the learned Commissioner (Appeals). Also the Revenue filed an appeal before him challenging admissibility of CENVAT Credit on GTA (Outward Freight) Service and imposition of less penalty of Rs.2,000/- on the wrong availme .....

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..... ner (Appeals) has allowed the CENVAT Credit on the GTA (Outward Freight) Service, following the ratio of the Hon ble Karnataka High Court s judgement in the case of ABB Ltd. vs. CCE ST, LTU, Bangalore [2011(23)STR 97(Kar.)]. I do not find any irregularity in the said finding of the learned Commissioner (Appeals) in view of the observations made by the Hon ble Karnataka High Court in the case of .....

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