2014 (3) TMI 592

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..... service as provided under Rule 2 (l) of Cenvat Credit Rules . Hence, the impugned order denying credit of Rs.3,338/- is set aside - Decided against Revenue. - Appeal No.146 of 2011 - Final Order No. A/55433/2013-SM(BR) - Dated:- 30-1-2013 - Mr. S.S. Kang, J. For the Appellant: Shri Rakesh K. Mathur, A.R. For the Respondent: Shri Ravi Chopra, Advocate JUDGEMENT Per Mr. S.S. Kan .....

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..... a). 4. I find that Hon ble Karanataka High Court has upheld the decision of the Tribunal in the case of ABB Ltd. reported in 2011 (23) STR 97 (Kar.) C.C.E., Bangalore vs. ABB Ltd. As the Hon ble Karnataka High Court has upheld decision of the Tribunal, therefore I find no merit in the appeal filed by Revenue. The same is dismissed. 5. Further I find that cross-objection is filed by respondent .....

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