9911796707
TMI Blog2007 (9) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. The appellants are manufacturers of Polyester Yarn. They are liable to pay service tax in respect of Goods Transport Agency's Service ('GTA Service', for short) availed by them from 1-1-2005, as per rule 2( l)(d)(v) of the Service Tax Rules, 1994, read with secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort question arising for consideration in this case requires to be settled with reference to Explanation to the definition of 'Output Service' under rule 2(p) of the CENVAT Credit Rules, 2004. It is submitted by learned counsel that identical question was considered by this Bench in the case of R.R.D. Tex (P.) Ltd v. CCE [2007] 10 STT 255 and that it was held that, where a person liable for paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was omitted), the ratio of the cited decisions would be applicable. I have considered the submissions of learned SDR also. Learned SDR has not claimed that the department has obtained stay of operation of any of the decisions cited by learned counsel.
4. Following the cited decisions, the impugned order is set aside and this appeal is allowed.
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