2013 (2) TMI 511

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....his application for rectification of mistake is filed by the Revenue against our final order No.A/1415 & 1417/WZB/AHD/12 dated 14.09.12 passed in appeal No.ST/14/10 and ST/CO/69/10.   2. Ld. D.R. would bring to my notice that the period involved in appeal No.ST/14/10 is from October 2006 to March 2008 while the order indicates the period as April 2005 to September 2005. 3. It is his sub....

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....that there is a second issue while there is no second issue involved and the only issue is regarding the utilisation of cenvat credit for discharge of service tax liability on the GTA services.   4. Ld. consultant appearing on behalf of the assessee would submit that there were two appeals decided on that day and the error might have occurred due to overlapping of the facts. It is his subm....

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....iod in appeal No.ST/10/10 wherein this bench has decided a final order No.A/1411 & 1412/WZB/AHD/12 dated 14.09.12. It can be seen from the dates of the order, that both the appeals got disposed on the same day and there could be an error while typing the order in the case of appeal No.ST/14/10. In view of this, I recall our final order No.A/1415 & 1417/WZB/AHD/12 dated 14.09.12 and restore the app....

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....s reproduced clearly the relevant rule i.e. Rule 2(P) of Cenvat Credit Rules, 2004 which was amended from 19.04.06. I find that the issue in this case is now squarely settled by the judgment of Hon ble High Court of Karnataka in the case of ABB Ltd. TIOL-395 HC KAR-ST wherein the Hon ble High Court took a view that prior to 01.03.08 credit of service tax would be available for discharge of service....