2013 (9) TMI 714

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..... r out of turn hearing of appeal Nos. ST/41, 48/2008. 2. After hearing both sides for some time, we find that the issue involved in this case is covered by the decision of the Hon'ble High Court of Gujarat in the case of Parth Poly Wooven Pvt.Ltd. 2012 (25) STR 4 (Guj.) and hence we allow the applications for out of turn of appeals and take up the appeals themselves for disposal. 3. On perusal of .....

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..... vail the CENVAT Credit of the Service Tax paid on the Goods Transport Agency services. We also find that Hon'ble High Court of Gujarat in the case of Poly Wooven Pvt.Ltd. (supra) has approved the judgment of Hon'ble High Court of Karnataka by taking the same view. Since two Hon'ble High Courts have held in favour of the assessee on an identical issue, we do not find any reason to sustain the impug .....

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