2009 (7) TMI 1290

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..... Per M. Veeraiyan: This is an appeal against the order of Commissioner (Appeals) No. 13-ST/RPR-I/2006 dated 11.12.2006. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant has availed credit of service tax paid during the period from 1.3.05 to October, 2005 and a sum of ₹ 79,462/- is being objected to on the ground that the credit has been taken on the ba .....

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..... credit. The service tax paid is not in dispute. Therefore, the credit availed should be held admissible. He relies on the decision of the Tribunal in the case of Gaurav Krishna Ispat (P) Ltd. vs. C.C.E., Raipur reported in 2009 (13) STR 629 (Tri-Del.). 5. As regards the other issue, he submits that in the case of M/s ABB Ltd. and others reported in 2009 TIOL 830 CESTAT Bang. LB, the issue has .....

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