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TMI Blog2015 (10) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... I 248 - KARNATAKA HIGH COURT]has restricted the credit upto March 2008 and the period after the decision of the Hon’ble High Court the appellant reversed the credit. I find that in any event, there is contravention of Rule as well as the appellant availed credit after the decision of the Hon’ble Karnataka High Court in the case of ABB Ltd. Therefore, there is some force in the submission of the Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of ₹ 5,00,000/- under Rule 15(1) of Cenvat Credit 2004. 3. The Learned Advocate for the appellant submits that the dispute relates to eligibility of Cenvat Credit on GTA Service upto customers premises for the period April 2011 - November 2011. The Learned Advocate submits that the Larger Bench of the Tribunal in the case of ABB Ltd - 2009(15)STR.23 (Tri.LB) held that the Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dept. during the scrutiny of the records. 5. I find that the appellant is not contesting the demand of duty alongwith interest. The dispute relates to imposition of penalty. The contention of the appellant is that they have taken credit on the basis of the Larger Bench decision. The Hon ble Karnataka High Court has restricted the credit upto March 2008 and the period after the decision of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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