2014 (6) TMI 58

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..... on 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 2006 to June 2007. The learned AR for Revenue reiterates the grounds of the appeal. He relied upon the decision of the .....

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..... rt are squarely applicable in the present case. The decision of the Hon'ble Calcutta High Court in the case of Vesuvious India Ltd. (supra), as relied upon by the learned AR, has only granted temporary stay. 5. In view of the above discussion, 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 P .....

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