2009 (9) TMI 673

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..... Parameswaran, M. Venugopal and Ms. Jamuna Rani for the Respondent. ORDER M.V. Ravindran, Judicial Member - All these appeals raise a common question and hence, they are being disposed of by a common order. 2. The issue involved in these cases is that, assessees had availed input service credit of the service tax paid on goods transport agency on outward movement of goods. The Revenue authoritie .....

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..... Saint Gobain India. Ltd.), the Commissioner (Appeals) upheld the Order-in-Original. 3. Heard both sides and perused the records. 4. The issue involved in all these appeals are regarding denial of Cenvat credit on service tax paid on 'Goods Transport Agency'. We find that the issue is no more res integra as the issue came up before the Larger Bench of the Tribunal in the case of ABB Ltd. v. CCE&S .....

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