2011 (8) TMI 367

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..... in the impugned order that the respondents are eligible for CENVAT Credit of Service Tax paid on courier services and CHA services.   2. Heard both sides.   3. Revenue is in appeal on the ground that the Commissioner in his impugned order has relied upon the Larger Bench decision in the case of GTC Industries Ltd. 2008 (12) STR 468 (Tri-LB). This decision is not applicable since it was .....

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..... case of CCE Vapi Vs. Apar Industries Ltd. 2010 (20) STR 624 (Tri-Ahmd), it was held that credit is admissible. Since the issue is covered by precedent decisions of the Tribunal and just because an appeal has been filed against Larger Bench decision, in the absence of stay, the decision of the Tribunal would be binding. Therefore, the fact that an appeal has been filed against the decision in the c .....

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