2012 (6) TMI 743

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..... M. Veeraiyan, JJ. For the Appellant: Mr. N. Jagdish, Superintendent (AR) JUDGEMENT Per: P. G. Chacko: This is an appeal filed by the department. There is no representation for the respondent despite notice, nor any request for adjournment. 2. On a perusal of the records and hearing the learned Superintendent (AR), we find that the short question arising for consideration is whether, .....

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..... lowed by the Commissioner (Appeals) who held that the GTA service was input service as defined under Rule 2 (l) of the CENVAT Credit Rules, 2004 and that the party was entitled to take CENVAT credit of the service tax paid on that service. The present appeal of the department is directed against the appellate Commissioner s order. 3. The question whether a manufacturer of excisable goods was ent .....

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