2013 (5) TMI 66

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....DGEMENT On hearing both sides, I find that the short issue arising for consideration in this case is whether CENVAT credit is admissible to the appellant on GTA service which was used by them for outward transportation of their final products from the factory to the premises of their customers during the period from July 2007 to March 2008. The learned counsel for the appellant relies on Commis....

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....e operation of the High Court's judgment has been stayed by the apex court. In this scenario, there is no embargo on proceeding with this case. 3. The substantive issue is no longer res integra inasmuch as it stands settled against the Revenue on a similar set of facts for a period prior to 01/04/2008. 4. The Hon'ble High Court, in the case of ABB Ltd., held that CENVAT credit was admissible....