2013 (2) TMI 111

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.... Per Dr. D. M. Misra   This is an Appeal filed by the Revenue against the Order-in-Appeal No.20-21/HAL/2011 dated 17.02.2011 passed by the Commissioner of Central Excise (Appeals), Kolkata. 2.1. Briefly stated the facts of the case are that the Appellant had availed CENVAT Credit on input service namely, GTA (Outward Freight) Service for the period, 2004-05 and 2005-06 amounting to R....

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....T Credit on GTA (Outward Freight) Service and imposition of less penalty of Rs.2,000/- on the wrong availment of CENVAT Credit on GTA (Outward Freight) Service. The learned Commissioner (Appeals) allowed the appeal filed by the Respondent and rejected the Revenue s appeal. Hence, the Revenue is in appeal before this Tribunal. 3. None present for the Respondent, despite notice. Heard the learned....

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....ed Commissioner (Appeals) in view of the observations made by the Hon ble Karnataka High Court in the case of ABB (cited supra). Their Lordships at para 34 of the said judgement held as follows:- 34.?For the reasons, which we have assigned in our order, the final order of the Tribunal is legal and valid. We further make it clear that this interpretation is valid till 1-4-2008. In that view of the ....