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TMI Blog2018 (7) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Ms. B.V. Siva Naga Kumari, Commissioner (AR) for the Respondent. [Order per: M.V. Ravindran] This application is directed against Order-in-Original No. 01/2009-S. Tax (Commnr.) dated 29.01.2009. 2. Relevant facts that arise for consideration after filtering out of unnecessary details, we note that the allegation in the show cause notice is that the appellant during the period April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to the Larger Bench by the Tribunal in the case of Panchmahal Steel Ltd., [2014 (34) STR 351 (Tri. - LB)] and it was held that an assessee can utilise the CENVAT credit for discharge of service tax liability on GTA services till 31st March 2008. It is his submission that the said order of the Tribunal was carried in an appeal by the Revenue Authorities before the Hon'ble High Court of Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... areful consideration of submissions made, we find that the issue is correctly stated by both sides i.e. as to whether the appellant herein can utilise the CENVAT credit for discharge the service tax liability under reverse charge mechanism for GTA services received or otherwise. 6. We find that the issue is for the period April, 2007 to January, 2008 and covered by the Larger Bench decision of Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als decision (as is recorded in the judgement of Oudh Sugar Mills at paragraph No. 17) and overruled the contentions in para 19 of the judgement. Since the decision relied upon by the Commissioner (AR) is overruled, we find the decisions of the Hon'ble High Court of Gujarat in the case of Panchmahal Steel Ltd., will apply in its full force which is in favour of the appellants. 8. In view of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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