2018 (8) TMI 398 – CESTAT KOLKATA – TMI – CENVAT Credit – GTA Services – credit for the period prior to 01.04.2008 – benefit of Circular No. 97/8/2007-ST dated 23.08.2007 – Held that:- This issue has been settled by the decision of the Hon’ble Karnataka High Court in the case of Commr. v. ABB Ltd. [2011 (3) TMI 248 – KARNATAKA HIGH COURT], where it has been held that the benefit of Circular No. 97/8/2007-ST dated 23.08.2007 was valid till 01.04.2008 – the credit availed by the appellant prior to 01.04.2008, is eligible – appeal allowed in part. – Appeals No. E/75592/2018 – FO/A/76398/2018 – Dated:- 17-4-2018 – SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Sourabh Bagaria, Advocate for the Appellant (s) Shri D. Halder, A.C. (AR) for the Respon
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rregularly availed CENVAT Credit of ₹ 1,33,819/- on inward transportation and ₹ 44,875/- on outward transportation, totaling to ₹ 1,78,694/-. On appeal, the Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal. 3. The ld. Counsel for the appellant submitted that the appellant had paid service tax to GTAs as per bills raised by the respective transporters and that the appellant has all along stated the credit availed in its statutory returns and therefore, the department had knowledge of the credit being availed by the appellant. 4. The ld. AR for the Revenue reiterated the findings of the lower authorities. 5. Heard both sides and perused the appeal records. 6. For proper appreciation of the fact
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uments in their support. It is also made clear that all the issues relating to Cenvat Credit on GTA service are kept open so far as Cenvat Credit on outward transport is concerned. Since the appellant has not contested the recovery of Cenvat Credit on outward transportation w.e.f. 1/4/2008 to that extent, Ld. Commissioner (Appeals) order is upheld. Appeal disposed of as above. 7. I find that this issue has been settled by the decision of the Hon ble Karnataka High Court in the case of Commr. v. ABB Ltd. reported as 2011 (23) STR 97 (Kar.), where it has been held that the benefit of Circular No. 97/8/2007-ST dated 23.08.2007 was valid till 01.04.2008. I note that the decision of the Hon ble Calcutta High Court in the case of Commissioner of
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