TMI Blog2012 (4) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... . to come to a conclusion that the appellants are eligible for the benefit of cenvat credit. This Larger Bench decision was challenged by the Revenue before the Hon’ble High Court of Karnataka which in its judgment as reported at [2011 (3) TMI 248 - KARNATAKA HIGH COURT] has upheld the view of the Larger Bench of the Tribunal - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent No.4. 4. Heard both sides and perused the records. 5. Since the issue involved in these cases are in a narrow compass, I take up the appeals for disposal. 6. After considering submissions made by the ld. SDR and perusal of the records, I find that the issue in these cases as correctly pointed out by the ld. SDR is regarding availment of cenvat credit on the GTA services on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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