2018 (5) TMI 29

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..... None present for the appellant. 2. Heard Ld AR for the Revenue. 3. This is an appeal filed against OIA-RAJ-EXCUS-000-APP-024-15-16 dt 09/06/2015 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) - RAJKOT. 4 The short issue involved in the present appeal is whether the appellant Bhachau Steel unit is entitled to Cenvat Credit of Service Tax paid on GTA service by th .....

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..... dent of Central Excise in terms of Rule 3 thereof. Sub-rule (2) of Rule 3 further required any provider of taxable service whose aggregate value of taxable service exceeds certain limit to make an application for registration within the time prescribed. However, there is nothing in the said Rules of 2005 or in the Rules of 2004 which would automatically and without any additional reasons disentitl .....

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