2013 (6) TMI 452

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.... seeks waiver and stay. On a perusal of the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, I take up the appeal. 2. This appeal is directed against denial of CENVAT credit on GTA service availed for outward transportation of finished goods from the appellant's factory to the....

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.... decision stands upheld by the Hon'ble High Court in CCE & ST, Bangalore vs ABB Ltd. [2011(23) STR 97 (Kar.)]. The learned Commissioner(AR) acknowledges this factual position. 3. The period of dispute in the present case is prior to 01/04/2008, the date on which a significant amendment was brought to Rule 2(l)(ii) of the CCR. The Hon'ble High Court held that, notwithstanding the Boar's clarific....