2012 (11) TMI 43

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..... ds of employees, issue is covered against assessee by the decision of this Tribunal and accordingly the demand for service tax is upheld - As regards tyre retreading service, it is part of vehicle maintenance and therefore the benefit of service tax credit has to be allowed - whether service tax credit is available in respect of vehicle maintenance has been decided by the Tribunal in their own cas .....

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..... of employees and tyre retreading. 2. The learned counsel for the assessee submitted that in their own case reported in Hindustan Coca Cola Beverages (P.) Ltd. v. CCE ST [2010] 28 STT 326 (Bang.-Cestat), this Tribunal had taken the view that CENVAT credit of service tax paid for shifting of household goods of employees is not admissible and since the issue is covered against the assessee, he is .....

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..... e considered the submissions made by both the sides. As regards benefit, of credit of service tax with regard to GTA service, the issue is settled by the decision of the Hon'ble High Court of Karnataka in the case of ABB Ltd. (supra) and therefore the appeal filed by the Revenue has to be rejected and accordingly is rejected. 4.2 As regards benefit of service tax paid for shifting of household g .....

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