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2015 (10) TMI 628 - AT - Service TaxAvailment of cenvat credit on Goods Transport Agency Service - Held that:- Issue stands settled by the decision of Hon'ble Madras High Court. In the case of Cheran Spinners Ltd., the Tribunal has allowed the credit which was challenged by Revenue before Hon'ble Madras High Court. The Hon'ble High Court has dismissed the C.M.A. and upheld the Tribunal's order vide [2013 (8) TMI 215 - MADRAS HIGH COURT]. - High Court in the above order has considered all the issues including Board's circular dt. 3.10.2005 relied by the Revenue. By respectfully following the decision of Hon'ble High court (supra), I hold that there is no infirmity in the order passed by Commissioner (Appeals). Accordingly, both the impugned orders are upheld - Decided against Revenue.
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