2011 (8) TMI 120

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.... Per : Mr. M.V. Ravindran;   These appeals are filed by the Revenue against the orders in appeal Nos. OIA No. 82 to 85/2008(Ahd-III)CE/KCG/Commr(A) and OIA No. 86 to 89/2008 (Ahd-III)CE/KCG/Commr(A) both dated 04.09.2008.   2. Heard both sides and perused the records.   3. The issue involved in all these appeals is refund of amount of service tax credit taken by the resp....

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....so his submission that such services at the stage of clearance and from the place, could not be input services. It is also his submission that cenvat credit taken on the service tax paid on CHA services and Goods Transport Agency services is not eligible to be refunded as credit, as they would not be available as credit, Learned Commissioner (Appeal) has failed to appreciate the fact that that ser....

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.... Mills Limited in Tax Appeal No. 781 of 2010 & others..   6. On careful consideration of the submissions made by both the sides and on going through the judgment of Hon'ble High Court of Karnataka and Gujarat, we find that Hon'ble High Courts had upheld the Larger Bench decision of the Tribunal in the case of ABB Limited. Their Lordships have categorically interpreted the provisions of Rul....