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2015 (9) TMI 636 - MADRAS HIGH COURT

2015 (9) TMI 636 - MADRAS HIGH COURT - 2015 (39) S.T.R. 802 (Mad.) - Demand of service tax - GTA Service - Held that:- ratio laid down in Cheran Spinner's case (2013 (8) TMI 215 - MADRAS HIGH COURT), is equally applicable to the cases on hand, following the said ratio, these appeals are also liable to be dismissed. - Decided against Revenue. - C.M.A. No. 2035 of 2008 AND C.M.A. No. 1599 of 2010 - Dated:- 9-4-2015 - Mr. R. Sudhakar and Ms. K.B.K. Vasuki, JJ For the Petitioner : Mr. K. Mohanamural .....

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s correct in disregarding the Board circular No.345/4/2005 TRV dated 03.10.2005 while deciding the appeals when it has been held by the Apex Court and other High Courts that the interpretation of the Central Board of Excise and Customs will be binding upon the Revenue? 2. Whether the Tribunal is justified in ignoring the words 'the person liable for paying service tax does not manufacture final products appearing in the explanation to Rule 2 (p) of the CENVAT Credit Rules according to which .....

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e had not provided any 'output services' and had received services during the disputed period and they are not entitled to utilise input service tax credit for payment of service tax on Goods Transport Agency Services availed in connection with removal of final product from their factory as per Rule 2 (p) of the Cenvat Credit Rules, 2004?" 3. The case of the respective respondent/assessee is that they filed ST-3 Returns for the respective periods and, thereafter, utilised the cenvat .....

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