2015 (9) TMI 306

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....y: Appellants are manufacturers of glass bottles and other glass products falling under Chapter 70 of the Schedule to the Central Excise Tariff Act 1985. The appellants availed CENVAT credit of service tax paid on goods transport agency service received by them for inward transportation of inputs and outward transportation of their final products from their factory to the customers' premises.....

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....under intimation to the Superintendent of Central Excise. They had also paid an amount of Rs. 3,53,253/- towards interest. Thereafter, proceedings were initiated by issue of show-cause notice on 10.06.2008 taking a view that appellant was not eligible to avail CENVAT credit beyond the place of removal and proposal was made to appropriate the amounts paid by the appellant with interest and for impo....

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....tination basis and during the relevant time from January 2005 to December 2006, CENVAT credit was admissible from the place of removal. The Hon'ble High Court of Karnataka in the case of CCE & ST (LTU) Bangalore Vs ABB Ltd. [ 2011 (23) STR 97 (Kar.)] has held that prior to 01.04.2008 when the inclusive part of the definition allowed CENVAT credit in respect of outward transportation from the p....