2014 (4) TMI 137

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..... CDR ORDER Per Archana Wadhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.1,68,02,991/- and penalty of identical amount. The said duty stand confirmed against the applicant by denying them the benefit of Cenvat credit of service tax paid on GTA services received by them for transport of their goods from factory gate to depots / .....

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..... Bench decision of the Tribunal in the case of ABB Ltd. Reported as [2009 (15) STR 23], as confirmed by Hon'ble Karnataka High Court reported as [2011 (23) STR 97]. We also observe that there is a Board's circular No. 97/8/2007 ST dated 23.8.07 clarifying that the place of removal refers to depots / premises of the consignment agents or any other place or premises from where excisable goods are so .....

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