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TMI Blog2012 (12) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Enterprises [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] & also Auro Spinning Mills and Ors. [2011 (7) TMI 849 - HIMACHAL PRADESH HIGH COURT] Cenvat credit is available for payment of GTA services on service tax as recipient of GTA services. - Excise Appeal No. 856 of 2009 - FINAL ORDER NO. 1417/2012 SM(BR) - Dated:- 3-10-2012 - Archana Wadhwa, J. Appellant Rep by: A.P. Gup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed products or payment of service tax on the output service. After issue of show cause notice, Addl. Commissioner vide Order-in-Original No.01/ADC/GZB/ST/09, dtd. 18.02.09 confirmed service tax of Rs.6,53,601/- along with interest and imposed equal penalty under section 76 of Finance Act, 1994. On appeal, the Commissioner(Appeals) while upholding the service tax demand set aside the penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nition of output services w.e.f. 19.04.06. An explanation was deleted from the definition of output services as appearing in Rule 2(p). As such it is the Revenue's contention that with the omission of the said explanation GTA services received by the assessee cannot be held to be an output service so as to utilise the Cenvat credit. 4. I find that the above submission of the Revenue was consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that this is a Single Member Bench's decision, whereas the Tribunal's decision in the case of Shri Rajasthan Syntex Ltd. is by a Division Bench, I also note that provisions of Rule 2(r) of Cenvat Credit Rules, 2004 were not considered in the case of Iswari Spinning Mills. 6. In view of the above by following the Tribunal's decision in the case of Shree Rajasthan Sytex Ltd. read with Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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