2010 (3) TMI 136

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..... h was availed for outward transportation of their final products), by making use of Cenvat credit taken on input services. Held that: appeal is allowed by way of remand, , with a request to the learned Commissioner (Appeals) to dispose of the assessee’s appeals (filed against the orders-in-original) on merits without insisting on pre-deposit, after giving them a reasonable opportunity of being hea .....

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..... vice (which was availed for outward transportation of their final products), by making use of Cenvat credit taken on input services. According to the original authority, they were not entitled to utilize Cenvat credit taken on input services for payment of service tax on the aforesaid GTA service. The adjudicating authority did not recognize the said GTA service as an output service. Therefore, ap .....

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..... m, 2007 (7) S.T.R. 569 (Tri. Chennai) and Mahindra Ugine Steel Co. Ltd. vs. CCE, Raigad, 2008 (12) S.T.R. 159 (Tri. Mumbai). It is also pointed out that the issue now stands referred to Larger Bench vide Panchmahal Steel Ltd. vs. Commissioner 2008 (12) S.T.R. 447 (Tri. Ahd.). We have heard the learned DR also. 4. Considering the fact that there are decisions of this Tribunal in favour of the asse .....

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