2015 (11) TMI 1408

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..... TMI 642 - CESTAT AHMEDABAD ) as well as the decision of Punjab & Haryana High Court in the case of CCE, Chandigarh-I vs.Punjab Steels (2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT). The decision of the Tribunal in the case of Lacto Cosmetics (Vapi) Pvt.Ltd. is per incuriam and is not applicable to the facts of this case. With these terms, the appellant is not required to reverse credit on GTA .....

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..... equirement of reversal of credit of GTA services if the inputs are cleared as such. 4. On the other hand learned AR relied on the decision of the Tribunal in the case of Lacto Cosmetics (Vapi) Pvt.Ltd. vs. CCE, Daman-2013 (30) STR 107 (Tri.-Ahmd.) to submit that the appellant is required to reverse credit on GTA services also. 5. I have examined the decision of the Tribunal in the case of La .....

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