2012 (6) TMI 94

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..... d that:- Issue of availing the CENVAT Credit on GTA service as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 is no more res integra. Accordingly, Order passed by the Commissioner (Appeals) is set aside and the Appeal is allowed in favor of assessee. - E/A/438/11 - - - Dated:- 7-5-2012 - DR. D.M.MISRA, J. SHRI B.N.CHATTOPADHYAY, CONSULTANT FOR THE APPELLANT(S); SH .....

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..... in 2011(023) STR 0097(Kar.), since the period involved in the present case is prior to 01.04.2008, accordingly the Service Tax paid on the Outward GTA Service, is available to them as CENVAT Credit. 4. Per contra, the learned AR (Deputy Commissioner) reiterated the findings of the learned Commissioner (Appeals). 5. I find that the issue of availing the CENVAT Credit on GTA service as an in .....

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