TMI Blog2014 (4) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT) had also granted temporary stay. Respectfully following the decisions of the Hon’ble Karnataka High Court in the case ABB Ltd. (2011 (3) TMI 248 - KARNATAKA HIGH COURT) and Hon’ble Gujarat High Court in the case of Parth Poly Wooven Pvt. Ltd. (2011 (4) TMI 975 - GUJARAT HIGH COURT), I do not find any infirmity in the order of the Commissioner (Appeals) - Decided against Revenue. - E/675/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit is eligible on service tax paid on outward transportation service. This decision was upheld by the Hon ble Karnataka High Court in the case of CCE, Bangalore Vs. ABB Ltd. - 2011 (23) STR 97 (Kar.) and the decision of the Hon ble Gujarat High Court in the case of CCE Vs. Parth Poly Wooven Pvt. Ltd. - 2012 (25) STR 4 (Guj.) wherein it has been held that credit is eligible prior to 1.4.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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