2014 (5) TMI 410

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.... JUDGEMENT Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondents are eligible to avail CENVAT credit for the service tax paid on freight for outward transportation from the place of removal during the period January 2....

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....rt is also of the same view. I find that the decisions of the Hon'ble Karnataka High Court and Hon'ble Gujarat High Court are squarely applicable in the present case. The decision of the Hon'ble Calcutta High Court in the case of Vesuvious India Ltd. (supra), as relied upon by the learned AR, has only granted temporary stay. 5. In view of the above discussion, respectfully following the decisio....