2013 (6) TMI 236

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..... uance of the notification No.10/08-CE (NT) dated 01.03.08, there are various decisions which have held that the assessee is eligible to utilise the cenvat credit for the discharge of service tax liability on the GTA services. Thus this decided ratio will be applicable in this case. Set aside the impugned order and remand the matter back to the FAA to reconsider the issue afresh and pass an ord .....

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..... pellant. On considering the deliberations made by both sides, we find that the appeal itself could be disposed of at this juncture. Accordingly, we allow the application for the waiver of pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. On perusal of the records, we find that the first appellate authority had directed the appellant to deposit the entire amount o .....

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