TMI Blog2007 (3) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... A Service – Held that contention was wrong and appeal is allowed - S/PD/128/06 in A.No. S /259/2006 - 262/2007 - Dated:- 20-3-2007 - [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od and, therefore, they were not entitled to utilize input-service tax credit for payment of service tax on GTA Service availed in connection with removal of final product from their factory. On this basis, a show-cause notice was issued, which was contested. In adjudication of the dispute, learned Commissioner sustained the above objection of the department and confirmed demand of service tax to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Again, it is not in dispute that they were liable to pay service tax on GTA Service received by them in connection with clearance of their product from factory. But for the above Explanation, the GTA Service so received by the appellants would have been covered under the definition of "input service" under Rule 2(1) of the aforesaid Rules. By virtue of the Explanation, it shall be deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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