2014 (4) TMI 509

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..... of the Commissioner (Appeals) whereby the adjudication order was set aside. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondents are eligible to avail CENVAT credit for the service tax paid on freight for outward transportation from the place of removal during the period March 2007. The issue is no longer res integra in view of the decision .....

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..... High Court in the case of Vesuvious India Ltd. (supra) had also granted temporary stay. Respectfully following the decisions of the Hon'ble Karnataka High Court in the case ABB Ltd. (supra) and Hon'ble Gujarat High Court in the case of Parth Poly Wooven Pvt. Ltd. (supra), I do not find any infirmity in the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is reject .....

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