TMI Blog2015 (3) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 10/2008-CE (NT), the question whether Cenvat credit can be utilised for payment of service tax on GTA stands settled in favour of the assessee by various decisions of the Tribunal and there was no restriction for utilisation of Cenvat credit by manufacturing unit towards payment of service tax on GTA as output service provider. In the case of Kansara Modler Ltd. Vs. CCE, Jaipur-II [2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-CU(DB) - Final Order No. 51187-51190/2015- - Dated:- 26-3-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Member (Technical) Shri Anusha Pandey, Advocate for the Assessee Shri B.B. Sharma, D.R for the Respondent ORDER The appellant (assessee) filed these appeals against Order-in-Appeal No. 10-11(DK)ST/JPR-I/2009 dated 24.2.2009 in terms of which service tax demands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessable value of service received and there is no ground to extend the cum tax benefit to the appellant - assessee. 4. We have considered the contentions of both sides. We find that in the appellant/assessee s own case - 2011 (24) STR 670 (Tri.-Del.), it was held that for the period prior to Notification No. 10/2008-CE (NT), the question whether Cenvat credit can be utilised for payment of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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