2015 (10) TMI 1851

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..... HIGH COURT] in favour of the Respondent. It is seen that the Hon’ble High Court of Calcutta [2013 (12) TMI 1025 - CALCUTTA HIGH COURT] granted interim stay. - respectfully following the decision of the Hon’ble Gujarat High Court and Hon’ble Karnataka High Court, I do not find any reason to interfere with the order of Commissioner (Appeals) - Decided against Revenue. - Appeal No. : E/1595-1596/200 .....

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..... CCE, Kolkata-VI vs. Vesuvious India Limited - 2014 (34) STR 26 (Cal.) held that credit on outward transportation of goods would be eligible at the factory gate. He submits that Hon ble High Court in the case of Vesuvious India Limited (supra) has considered the decision of the Hon ble High Court of Karnataka. He submits that the Hon ble Supreme Court in the case of CCE, Noida vs. Accurate Meters L .....

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..... hat the Hon ble Supreme Court in the case of All India Fedn. Of Tax Practitioners vs. UOI - 2007 (7) STR 625 (S.C.) held that there is distinction on the eligibility of cenvat credit, on inputs or input service in Service Tax. 5. After hearing both the sides and on perusal of records, I find that the issue is decided by the Hon ble High Court of Karnataka and Honble Gujarat High Court in favou .....

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