2012 (8) TMI 25

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....MALIMATH, JJ. N.R. Bhaskar for the Appellant. V. Lakshmikumaran and V. Sridharan for the Respondent. JUDGMENT Ravi Malimath, J. - This appeal is by the revenue being aggrieved by the order passed by the Tribunal holding that the assessee is entitled to avail Cenvat credit on service tax paid on 'Goods Transportation Agencies' beyond the place of removal. 2. The assessee is engage....

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....appeal and set aside the order passed by the assessing authority and remanded the case for examination and a fresh decision. Aggrieved by the same, the appellant approached the Tribunal. The Tribunal by placing reliance on the Larger Bench decision in the case of ABB Ltd. v. CCE&ST [2009] 21 STT 77 (Bang. - Cestat) and allowed the appeal and held that the assessee is eligible to avail Cenvat credi....