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2015 (9) TMI 1217 - HC - Service TaxDenial of CENVAT Credit - Goods Transport Agency services - contravention of Rule 3 (4) of the Cenvat Credit Rules - Held that:- The decision relied on by the Tribunal in R.R.D. Tex case (2007 (5) TMI 84 - CESTAT, CHENNAI), was also upheld by this Court in Commissioner - Vs - R.R.D. Tex Pvt. Ltd. (2013 (7) TMI 920 - MADRAS HIGH COURT). - A cursory reading of the above orders clearly reveal that the decision is squarely applicable to the facts of the present case. Following the same, the substantial questions of law are answered in favour of the assessee and against the Revenue. - Decided against Revenue.
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