TMI Blog2011 (6) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... fficial Gazette and therefore the appeal of the revenue is not maintainable – Held that:- eligibility of the manufacturer to avail Cenvat Credit on service tax paid on goods transport service for clearance of goods beyond the place of removal. This question has been answered by this Court in Tax Appeal No. 419 of 2010 and connected appeals decided on 6-4-2011 [2011 (6) TMI 561 - GUJARAT HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not properly notified in the Official Gazette and therefore the appeal of the revenue is not maintainable? (b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that since the Notification does not have the Commissioner of Central Excise, Vapi as one of the members of the Committee and there is no Commissionerate at Valsad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the committee of Commissioners was not properly constituted as per law. Had this been the sole ground, we would have been inclined to consider the question further since prima facie it appears that the appeal was dismissed on technical ground. However, it is not necessary for us to conclude this issue in the present appeal because we find that the substantial question involved in the appeal pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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