TMI Blog2012 (6) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable to them as CENVAT Credit - Held that:- Issue of availing the CENVAT Credit on GTA service as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 is no more res integra. Accordingly, Order passed by the Commissioner (Appeals) is set aside and the Appeal is allowed in favor of assessee. - ST/A/343/11 - - - Dated:- 11-5-2012 - DR. D.M.MISRA, J. SHRI S.K.MAJUMDER, EX-MA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11.07.2011 passed by the Commissioner (Appeals), Central Excise and Service Tax, Ranchi. 4. Briefly stated the facts of the case are that the Appellant had paid the Service Tax of Rs.1,20,719/- for availing the services of Goods Transport Agency and availed CENVAT Credit on the same treating it as input service under Rule 2(l) of CENVAT Credit Rules, 2004, during the period from January ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble Karnataka High Court in the case of C.C.EX. S.T., LTU, Bangalore reported in 2011 (23) S.T.R. 97 (Kar.), where the Hon ble Karnataka High Court at para 34 of that judgement, had observed as follows: 34. For the reasons, which we have assigned in our order, the final order of the Tribunal is legal and valid. We further make it clear that this interpretation is valid till 1-4-2008. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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