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TMI Blog2017 (7) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... ot of PBPL? - Held that: - similar issue in respect of other job workers of PBPL, was before the Tribunal in many cases, where, the Bench in detailed order held in favour of the appellants therein. In view of the fact that similar issue has been decided in favour of various job workers on identical set of facts, I find that the impugned order in this case also does not survive - appeal allowed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PBPL and had paid the outward transportation charges from his pocket and accordingly discharged the service tax liability as service recipient. The said Cenvat credit was sought to be denied by the lower authorities on the ground that the place of removal of the goods manufactured by appellant on job work basis is the factory premises and not the depot of PBPL. Lower authorities have also stressed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of input service was changed w.e.f. 01.04.2008 and prior to 01.04.2008, judgment of Hon'ble High Court of Karnataka in the case of ABB Ltd 2011(23)S.T.R 97 (Kar.) upholding the Larger Bench decision of the Tribunal that Cenvat credit was availed on the service tax paid on services rendered upto the place of removal. In the case in hand, there is no dispute that the place of removal is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. I also find strong force in the case of appellant is that since the issue of availment of cenvat credit of service tax on GTA service, the decision of Tribunal in the case of ABB Ltd & others [2009-TIOL-830-CESTAT-Bang(LB)] was upheld by Hon'ble High Court of Karnataka covers the issue in favour of the appellant herein for the period prior to 01.04.2008. On this ground also, the appellant is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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