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TMI Blog2017 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... id on outward transportation of the goods till 31.03.2008 is already settled in favour of the assessee and respondent herein in the case of ABB Ltd.[2011 (3) TMI 248 - KARNATAKA HIGH COURT] by the Hon’ble High Court of Karnataka. Respectfully following the said ratio, the eligibility to avail CENVAT credit having been settled in favour of the respondent herein, debits made by him were incorrect an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Mr. Matrupsaran, AR - For the Respondent ORDER Per : M.V.Ravindran These two appeals are filed by Revenue against Order-in-Appeal No. 97/2014-CE dated 19/06/2014 Order-in-Appeal No.95/2014-CE dated 17.6.2014. 2. None appeared for the respondent despite notice. Since the issue lies in a narrow compass and appeals were of 2014, the appeals are taken up for disposal e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Learned DR submits that the impugned orders are not sustainable as the eligibility to avail CENVAT credit on outward transportation is itself incorrect. It is his submission that having been debited the amount so disputed by the department, the respondent could not have availed suo moto credit and the debits made by him and the consequent interest paid is also correct and the first appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n favour of the assessee and respondent herein in the case of ABB Ltd.: 2011 (23) ELT 97 (Kar.) by the Hon ble High Court of Karnataka. Respectfully following the said ratio, I find that eligibility to avail CENVAT credit having been settled in favour of the respondent herein, debits made by him were incorrect and availed the suo moto credit. The suo moto credit has been challenged by the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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