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TMI Blog2015 (7) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- similar question has been considered by this Court in the case of Commissioner of Central Excise, Salem - Vs - M/s.Cheran Spinners Ltd. [2013 (8) TMI 215 - MADRAS HIGH COURT] - Credit allowed. - Decided against the revenue. - C.M.A. No. 2369 of 2010 - - - Dated:- 18-6-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. Vikram Ramakrishnan For the Respondents : N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Goods Transport Agency Service so received by the respondent would have been covered under the definition of input service under Rule 2 (f) of Cenvat Credit Rules? By virtue of the explanation it shall be deemed to be output service even after deletion of the explanation given in Rule 2(p) read with the definition given in Rule 2 (q) and (r) convey similar meaning? 2. The respondent ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not discharged the duty liability as envisaged under the Act and the Rules. However, on appeal by the assessee, the said order was reversed by the Commissioner (Appeals) in favour of the assessee. Against the said order, the Department preferred appeal, which was by the Tribunal against which the Revenue is before this Court by filing the present appeal. 4. Heard the learned standing counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down in Cheran Spinner's case (supra), is equally applicable to the case on hand, following the said ratio, this appeal is liable to be dismissed. Accordingly, the third substantial question of law is answered in favour of the assessee/respondent and against the Revenue/appellant. 7. Accordingly, the civil miscellaneous appeal fails and the same is dismissed. However, in the circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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