2011 (7) TMI 922

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Per: S.K. Gaule The appellant filed this appeal against Order-in-Appeal No. P-I/VSK/169/09 dated 30.06.2009 whereby the learned Commissioner (Appeals) upheld the order of the lower adjudicating authority denying the CENVAT credit on service tax paid on Outward Freight charges. 2. Briefly stated facts of the case are that the appellant is engaged in the manufacture of goods falling unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner (Appeals), who upheld the order of the original adjudicating authority. Hence, the appeal.   3. Both learned Counsel and learned JDR agreed that the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore Vs. ABB Ltd. - has allowed CENVAT credit on service tax paid on outward freight charges for the period prior to amendment effective from ....