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TMI Blog2015 (9) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- ratio laid down in Cheran Spinner's case (2013 (8) TMI 215 - MADRAS HIGH COURT), is equally applicable to the cases on hand, following the said ratio, these appeals are also liable to be dismissed. - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax does not manufacture final products appearing in the explanation to Rule 2 (p) of the CENVAT Credit Rules according to which the GTA service cannot be termed as 'Output Service'?" "CMA No.1599/10 1. Whether the Hon'ble Tribunal is right on relying on its own decisions passed in the case of India Cements Ltd. - Vs - CCE, Salem (2007 (7) STR 569) and R.R.D. Tex Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cess respectively in relation to freight for inward movement of goods received by them. However, after due process of law, the adjudicating authority as well as the Commissioner (Appeals) held against the assessee confirming the demand along with interest inasmuch as the assessees have not discharged the duty liability as envisaged under the Act and the Rules. Against the said order, the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 dated 5.7.2013) and the issue has been answered against the Revenue and in favour of the Assessee. It is submitted that the cases on hand is squarely covered by the decision in Cheran Spinnner's case (supra). 6. In view of the said statement made by the learned counsel on either side that the ratio laid down in Cheran Spinner's case (supra), is equally applicable to the cases on hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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