2011 (3) TMI 45

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..... on filed by the applicant seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs. 22,41,028/-, Education Cess of Rs. 44,823/-, interest of Rs. 35,674/ and penalties. After hearing both sides, we find that the appeal itself is fit to be allowed by way of remand at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal.   2. This appeal is a .....

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..... The appellate authority subsequently dismissed the appeal for want of compliance, without considering the case on merits. Hence the present appeal.   3. The short issue arising for consideration is whether, during the aforesaid period, the assessee was entitled to take CENVAT credit of the service tax paid by them on GTA service received by them, and to utilize the credit for payment of ser .....

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..... l of the text of the tribunal s final order in M/s. Dhillon Kool Drinks & Beverages Ltd., we note that the Hon ble High Court s decision on the aforesaid question of law was followed by the bench and the benefit of CENVAT credit of the service tax paid on GTA service (input service) was allowed to the assessee for utilization in payment of service tax on the same kind of service availed as output .....

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