9911796707
TMI Blog2018 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against OIA-VAD-EXCUS-003-APP-087-17-18 dt 15/05/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue involved in this case is regarding eligibility to avail Cenvat Credit of Service Tax on GTA Services engaged for tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules from 11.7.2014 by Notification No 21/2014-CE(NT) and since the period involved in this case is from Feb.2012 to May 2015. The case law decided by this Tribunal would have direct impact and appeals are to be allowed. 5. The Ld DR on the other hand submits that identical issue of the same principal manufacturer was before the Division Bench in the case of Kohinoor Biscuit products - 2015(37) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the appeal being subsequent to the amendment of the definition of the input services, I find no merits in the appeal filed by the assessee and reliance placed by the appellant on the decision of the Tribunal in the case of Lao More Biscuits is also not applicable, in the light of the facts that the issue has been settled by the Hon'ble High Court. 7. In view of the foregoing, I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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