LAWS(CE)-2012-4-93

CCE SURAT Vs. M/S GOKULCHAND PETROFIBRES

Decided On April 09, 2012
Cce Surat Appellant
V/S
M/S Gokulchand Petrofibres Respondents

JUDGEMENT

(1.) THESE appeals are filed by the Revenue against Order -in -Appeal No. RKA/95 -96/SRT -I/2010, dt.15.02.2010. Since both the appeals are raising same issue and are in respect of very same assessee, these are being disposed off by a common order.

(2.) HEARD both sides and perused the records.

(3.) AS correctly pointed out by the ld.Counsel appearing on behalf of the respondent that the issue now stands squarely covered by the judgment of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs. ABB Limited : 2011 (23) STR 97 (Kar.), in an appeal filed by the Revenue against the Larger Bench decision of the Tribunal. Their Lordships in Para 31, 32 of the judgment, after considering the law and the provisions of Rule 26 regarding availment of CENVAT Credit and definition of input service as mentioned in CENVAT Credit Rules, 2004, came to the conclusion that the judgment of the Larger Bench of the Tribunal in the case of ABB Limited is correct and the appellant or the assessee could avail the CENVAT Credit of Service Tax paid on GTA services. Respectfully following the above judgment of Hon'ble High Court of Karnataka, I find that the Revenue's appeals are liable to be rejected. Accordingly, the impugned orders are upheld and Revenue's appeals are rejected.