2013 (6) TMI 452

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..... the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, I take up the appeal. 2. This appeal is directed against denial of CENVAT credit on GTA service availed for outward transportation of finished goods from the appellant's factory to their customers premises during the period f .....

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..... gh Court in CCE & ST, Bangalore vs ABB Ltd. [2011(23) STR 97 (Kar.)]. The learned Commissioner(AR) acknowledges this factual position. 3. The period of dispute in the present case is prior to 01/04/2008, the date on which a significant amendment was brought to Rule 2(l)(ii) of the CCR. The Hon'ble High Court held that, notwithstanding the Boar's clarification in Circular No.97/8/2007-ST dt. 23/08 .....

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