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TMI Blog2012 (5) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... - After considering the nexus of the service to the business of the assessee, the Bench included the service within the ambit of the inclusive part of the definition of 'input service' and granted the consequential benefit of CENVAT credit to the assessee. assessee's appeal allowed CENVAT Credit on GTA Service - whether GTA Service could be considered as an 'input service' as defined under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r business activities and, therefore, it is squarely covered by the definition of 'input service' under Rule 2 of the CENVAT Credit Rules, 2004. It is further submitted that above service was held to be 'input service' by this Tribunal in an earlier case of the same assessee vide Final Order No.1003/2009 dated 1.5.2009 in appeal No.ST/138/2007 as also in the case of another company viz., Stanzen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of the assessee, the Bench included the service within the ambit of the inclusive part of the definition of 'input service' and granted the consequential benefit of CENVAT credit to the assessee. Apparently that decision was accepted by the Department and, therefore, there can be no surviving dispute. In the result, the assessee's appeal has to be allowed. It is ordered accordingly. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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