2012 (11) TMI 43

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..... o for the Respondent. ORDER B.S.V. Murthy, Technical Member - The issue involved in the present appeals is eligibility or otherwise or of benefit of the CENVAT credit of the service tax paid on GTA service, tyre retreading service and shifting of household articles of employees. Revenue is in appeal against a decision in the impugned order taxing a view that credit, is admissible in respect of G .....

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..... service tax paid on tyre retreading has also to be allowed since retreading of tyres is nothing but maintenance of vehicle. 3. Learned AR on behalf of the Revenue submits in view of the decision of the Hon'ble High Court of Karnataka in the case of CCE & ST v. ABB Ltd. 32 STT 141 (Kar.) and in view of the fact that the credit, of service tax was taken in this case prior to 01.04.2008 she is not c .....

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..... egards tyre retreading service, I consider that it is part of vehicle maintenance and therefore the benefit of service tax credit has to be allowed. As already submitted by the learned counsel for the assessee, whether service tax credit is available in respect of vehicle maintenance has been decided by the Tribunal in their own case. 4.3 The demand for service tax in respect of shifting of house .....

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