2013 (7) TMI 920

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..... Held that: - this court in the case of The Commissioner of Central Excise Versus M/s. Cheran Spinners Limited [2013 (8) TMI 215 - MADRAS HIGH COURT], has held that the recipient of GTA services, by virtue of the Explanation to Rule 2(p) of the CENVAT Credit Rules, as a provider of output service, was entitled to all benefits that a person providing input service would be entitled to in the matter .....

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..... been held by 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 right in holding that the respondents did not provide any taxable service though they did manufacture an excisable product? But for the above explanation, the GTA service so received by the respondents would have been .....

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