2010 (8) TMI 188

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..... e respondents were entitled to utilize their CENVAT credit account for payment of service tax on GTA service - reliance of the Commissioner (Appeals) is absolutely correct and there is no ambiguity in the impugned order - appeal is rejected - S/ST/309/2009-MUM - A/440-441/2010-WZB/C-IV/SMB - Dated:- 12-8-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : Shri B.P. Pareira, JDR, f .....

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..... of the Tribunal in the case of M/s. India Cement Ltd. v. CCE [2007 (7) S.T.R. 569 (Tri.-Chennai) = 2008 (223) E.L.T. 78 (Tri.-Chennai)], M/s. RRD Tex Pvt. Ltd. v. CCE [2007 (8) S.T.R. 186], CCE v. M/s. Nahar Industrial Enterprises [2007 (7) S.T.R. 26], M/s. Ambattur Petrochem Ltd. v. CCE, Raipur [2008 (9) S.T.R. 53 (Tri.Del.)], CCE v. M/s. Flowserve Miscrofinish Valves Pvt. Ltd. [2008 (10) S.T.R. .....

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..... the case of the respondent. Hence, there is no infirmity in the impugned order, and the same is upheld. 4. The learned DR reiterated the grounds of appeal. 5. I have gone through the Notification No. 10/2008-C.E. (N.T.), dated 1-3-2008, prior to that as per the cited decisions above, the respondents were entitled to utilize their CENVAT credit account for payment of service tax on .....

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