2012 (7) TMI 412

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..... gh and Abhishek Singh for the Respondent. ORDER 1. After condoning the delay in filing the present appeals by the Revenue, I proceed to decide the appeal itself after rejecting the stay petitions. The short issue involved in the present appeal is as to whether the respondents are entitled to avail the benefit of credit of Service Tax paid on outward GTA services availed by the respondents up to .....

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..... by the exporter till the port area are required to be considered as input service inasmuch as the same are clearly related to the business activities and that the credit of duty paid on such services is admissible. The Hon'ble Tribunal in the case of Commissioner of Central Excise, Rajkot v. Adani Pharmachem (P.) Ltd. - 2008 (12) STR 593 (Tri-Ahmd) cited by the appellants has held that in case wh .....

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..... he case of CCE&ST v. ABB Ltd. [2011] 32 STT 141/12 taxmann.com 57 (Kar.) as also in the case of CCE&C v. Parth Poly Wooven (P.) Ltd. [2012] 21 taxmann.com 104 (Guj.). As such, I find no infirmity in the view adopted by Commissioner (Appeals). Revenue's appeals are accordingly rejected. 3. COD application, Stay petitions as also appeals get disposed of in the above terms.
Case laws, Decisions, .....

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