TMI Blog2013 (7) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... hether the Tribunal was right in holding that the respondents did not provide any taxable service though they did manufacture an excisable product? - Held that: - this court in the case of The Commissioner of Central Excise Versus M/s. Cheran Spinners Limited [2013 (8) TMI 215 - MADRAS HIGH COURT], has held that the recipient of GTA services, by virtue of the Explanation to Rule 2(p) of the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-2005 while deciding the appeal when it has been held by Apex Court and other High Courts that the interpretation of the Central Board of Excise and Customs will be binding upon the Revenue? (2) Whether the Tribunal is right in holding that the respondents did not provide any taxable service though they did manufacture an excisable product? But for the above explanation, the GTA service so rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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