2014 (1) TMI 1790

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....ne, for the Respondent. ORDER This appeal has been filed by the Revenue against the O-I-A No. KS/306/SRT-II/2009, dated 31-11-2009/8-12-2009 passed by Commissioner (Appeals), Surat-II, in the light of Larger Bench judgment in the case of ABB Limited - 2011 (23) S.T.R. 97 (Karnataka), ABB Limited and Others - 2009 (15) S.T.R. 23 (Tri.-LB). The grounds of filing the appeal are that law laid do....

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....missions were filed by the respondent on 15-11-2013 contesting that the period involved is before 1-4-2008 and the case is covered by the law laid down by Karnataka High Court in the case of M/s. ABB Limited & Others (supra) and Gujarat High Court in the case of M/s. Parth Poly Wooven Pvt. Limited (supra). 4. Heard learned AR. The main issue involved in the present appeal, as framed by the....

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....s, vide order dated 6-4-2011 in Tax Appeal Nos. 419, 321, 325, 450, 452, 457, 458, 460, 513, 595, 597, 527, 781, 783, 1326, 1704 & 10780 of 2010 held that Cenvat credit admissibility with respect to outward freight from the place of removal is covered within the definition of Rule 2(l) of the Cenvat Credit Rules, 2004. Relevant paras 21, 22 and 23 are reproduced below :- "21. We must, howe....

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.... using such expression by the Legislature. 22. Be that as it may, we are of the opinion that the outward transport service used by the manufacturers for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of "input service" provided in Rule 2(l) of the Cenvat Credit Rules, 2004. 23. We answer the question a....