2011 (2) TMI 728

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..... on goods transport agent service in terms of section 68 (2) of the Finance Act 1994 and is not actual service provider, can utilize credit for payment of tax on such services - Hence, find that issue is no more resintegra and admittedly the period involved in this case is prior to 1.3.2008 - Decided in favour of assessee. - ST/150/08 - - - Dated:- 15-2-2011 - HON'BLE Mr. ASHOK JINDAL, MEMBER .....

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..... td. reported in 2011 TIOL-147-CESTAT-Bangalore. (2) CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd. Ors. reported in 2011 (104) RLT online 3 (P H) (3) CST, Mumbai vs. Phills Engineering Corporation reported in 2010 (20) STR 692 (Tri-Mumbai) 4. Heard and considered. 5. We find that in the above cited decisions by the ld. Advocate, this Tribunal has found that prior to Noti .....

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