2009 (10) TMI 211

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..... question arising for consideration in this case is whether the appellant (assessee) is entitled to CENVAT credit of the service tax paid on GTA service and Travel Agency service (both these services having been utilised in connection with outward transportation of the semi-finished/finished goods from factory/depot during the period of dispute) and to utilise such credit for payment of duty on exc .....

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..... 2 (Punj. & Har.) wherein Goods Transport Agency Service (GTA Service) used for outward transportation of finished goods from factory was recognised to be 'input service' but it was also held that a person claiming the benefit should satisfy the conditions laid down in the Board's Circular No. 97/6/2007-ST, dated 23-8-2007. The latest judicial authority, cited by the learned SDR is Maruti Suzuki Lt .....

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..... in Ambuja Cements Ltd.'s case (supra). Having found the present case to be fit for remand, I set aside the orders of the lower authorities and allow these appeals by remand directing the original authority to take fresh decision on the issue in the light of the Board's circular dated 23-8-2007, the Hon'ble High Court's judgment in Ambuja Cements Ltd.'s case (supra) and other decisions referred to .....

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