2013 (7) TMI 754

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..... ther by the assessee are being disposed of by common order as they arise out of the same impugned order of Commissioner (Appeals), vide which he has allowed the benefit of Cenvat Credit of Rs. 36,1999/- on outward transportation of the goods, by following the Larger Bench decision of the Tribunal in the case of ABB Ltd. as reported 2009 (15) STR (23) Tri.-LB and disallowed the benefit of Cenvat Cr .....

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..... of the view that appeal can be deposited of on the point of limitation. 4. Demand stands raised by way of issue of Show Cause Notice dated 30.05.2008 for the period 2006-2007 i.e. by invoking the longer period of limitation. The law was also not clear thus extending bonafied belief to the appellant that they are entitled to avail credit. The Revenues objection is that they have not filed the invo .....

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