2009 (10) TMI 668

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..... l of Cenvat credit in respect of Service tax paid on GTA against excise duty liability raised against the Appellant. The Appellant s contention is that when the delivery was obligation of the Appellant at respective address which is FOR in nature, Service tax paid to the transporter in respect of those deliveries entitles the Appellant to Cenvat credit for utilisation of the same against the excis .....

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..... ses Service tax related to transport charges paid may entitle the Appellant to Cenvat credit subject to other provisions of law. 3. Heard both sides and perused the record. 4. Prima facie, it appears that there was contractual obligation on the part of the Appellant to make the delivery of the goods at the address of the buyer, this ground alone is sufficient to consider the case of the Appell .....

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