COMMISSIONER OF CENTRAL EXCISE Vs. VESUVIOUS INDIA LTD.

JUDGEMENT

(1.) The Court: The subject matter of challenge in this appeal is a judgment and order dated 18th September, 2012 passed by the Customs, Excise and Services Tax (Appellate) Tribunal, Kolkata by which the learned Tribunal dismissed the appeal preferred by the Revenue following the judgment in the case of CCE&ST v. ABB Ltd, 2011 32 STT 14112 taxmann 57 (Kar.) holding that service tax paid by the manufacturer for outward transportation of the goods upto the point of delivery to the customer is claimable as an input service under the Cenvat Rules. Challenging the aforesaid order, the Revenue has come up in appeal.

(2.) Mr. Saraf, learned advocate appearing for the appellant, submitted that the judgment in the case of ABB Ltd. rendered by the Karnataka High Court is open to questions and, therefore, the Tribunal should not have followed the judgment. The Tribunal should have instead considered the submissions advanced on behalf of the Revenue and decided the matter independently which the Tribunal did not do.

(3.) Mr. Majumder, learned advocate, appearing for the respondent-assessee, drew our attention to the judgment in the case of ABB Ltd. . He relied upon the following lines appearing in paragraph 29 of the report, which reads as follows: