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Issues: Whether CENVAT credit was admissible on outward GTA freight as input service for the period 2004-05 and 2005-06, and whether the denial of penalty survived.
Analysis: The credit was allowed by the lower appellate authority following the Karnataka High Court decision in ABB Ltd., which held that the interpretation supporting such credit was valid up to 1-4-2008. Since the disputed period in the present case was prior to 1-4-2008, the factual and legal position was covered by that ruling and no infirmity was found in the allowance of credit. Consequently, the Revenue's challenge to the credit claim and the related penalty did not succeed.
Conclusion: CENVAT credit on outward GTA freight for the disputed period was held admissible, and the Revenue's appeal failed.
Final Conclusion: The order of the Commissioner (Appeals) was sustained and the Revenue's appeal was dismissed.
Ratio Decidendi: For the period prior to 1-4-2008, outward freight GTA service could be treated as input service for CENVAT credit purposes on the authority of the binding High Court interpretation.
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