TMI Blog2011 (9) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... Appelant contended that there is duplication of the period involved in both the appeals which needs rectification - Revenue contended that law was amended with effect from 19.4.2006 and deemed status of service provider given to the service receiver in terms of provisions of Rule 2(9) was taken away - Held that remand both the appeals to the original adjudicating authority - adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the receipt of GTA services cannot be considered to be output services though under deemed fiction of law the appellant is required to pay service tax on the same. 2. We find that the issue is no more res integra and stands settled by the Tribunal in the case of CCE, Chandigarh vs. Nahar Industries Enterprises Ltd. reported in [2007 (7) STR 26 (Tri-Del)]. The said decision stands confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . as reported in 2009 (240) ELT 641 (SC) and decision of the Tribunal in the case of ITC Ltd. vs. CCE, Guntur reported in [2011 (23) STR 41 (Tri-Bang). 5. Learned Advocate in his rejoinder submits that even for the period post April, 2006, such utilization of credit would be available to the appellants. However, he fairly agrees that the said issue was not raised before the lower authorities and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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