2013 (3) TMI 543

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..... for waiver of pre-deposit of Service Tax of Rs.6,17,051/-(Rupees Six Lakhs Seventeen Thousand and Fifty One only). 2. The contention of the applicant is that the issue involved in this case is availment of CENVAT Credit on outward freight and period involved in this case is January, 2005 to December, 2007 which is covered by the decision of Honble High Court of Karnataka at Bangalore in the case .....

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..... llenged the imposition of lesser amount of penalty. The ld.Commissioner(Appeals) dismissed the appeal filed by the appellant and remanded the case to lower adjudicating authority so far as the aspect of penalty was concerned. The department has not challenged the order of ld.Commissioner(Appeals) relating to remand. The appellant are in appeal against upholding the demand. 5. The contention of th .....

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..... ecision of Honble High Court of Karnataka at Banglore in the case of A.B.B. Ltd. (supra). The Honble 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 .....

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