2013 (6) TMI 236

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..... t and after hearing both sides for some on the stay petition, we find that the issue lies in a narrow compass. 2. We find from the records that the first appellate authority has rejected the appeal filed by the appellant only for non- compliance of pre-deposit ordered by him. The issue involved in this case is regarding the utilisation of cenvat credit for discharge of service tax on the GTA serv .....

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..... x liability on the GTA services. In our view, this decided ratio will be applicable in this case. Be that as it may, since the first appellate authority has not decided the order on merits, we are precluded from considering the merits and disposing the appeal. Accordingly, we set aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh and .....

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