2015 (6) TMI 953

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..... GTA Service was availed to bring the coal for the purpose of using in generation of power which entitles the appellant to the Cenvat credit in respect of the service tax paid on such services availed. However, due to conflicting situation in interpretation of the Cenvat law, the appellant was not able to know whether it shall be entitled to the credit or not. However, the appellant could know the .....

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..... appellant by his order dated 17.11.2009. To grant relief to the appellant. In this regard, he very rightly appreciated the rationale of the decision in the case of M/s. Maruti Suzuki Vs CCE reported in 2009 (240 E.L.T. 641 (S.C.). Even ratio of apex court in the case of CCE Vs Gujarat Narmada Fertilizers Co. Ltd. reported in 2009 (240) E.L.T. 661 (S.C.) in the same direction may be appreciated. 5 .....

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