2012 (6) TMI 98

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..... n-Appeal No. RKA/95-96/SRT-I/2010, dt.15.02.2010.   2. Since both the appeals are raising same issue and are in respect of very same assessee, these are being disposed off by a common order.   3. Heard both sides and perused the records.   4. Since the issue involved in these appeals is regarding availment of CENVAT Credit of service Tax paid on the GTA services by the respondent .....

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..... is correct and the appellant or the assessee could avail the CENVAT Credit of Service Tax paid on GTA services.   6. Respectfully following the above judgment of Hon'ble High Court of Karnataka, I find that the Revenue s appeals are liable to be rejected. Accordingly, the impugned orders are upheld and Revenue s appeals are rejected.   (Dictated & Pronounced in Court)  
Case .....

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