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TMI Blog2016 (9) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 - CESTAT AHMEDABAD]. It has been decided that service tax credit of the GTA services was for movement of export cargo, being input services, allowing CENVAT credit on the same. Auctioneer service – export survey - survey of export cargo services used for setting up of container freight station – barred by limitation – Held that: - appellant had always indicated in their ST-3 returns, the ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: YDB/18/RGD/2009 dated 31/07/2009 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - II. 2. The issue involved in this case is regarding denial of CENVAT credit during the period from April 2004 to May 2006 in respect of GTA servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used for transportation of goods in respect of export cargo, export survey and survey of export cargo. As regards the service tax credit of the GTA services was for movement of export cargo, we agree with the Learned Counsel that the issue is now squarely covered by the Larger Bench decision of the Tribunal in an identical situation, in the case of Panchmahal Steel Ltd v. Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicated in their ST-3 returns, the availment of CENVAT credit and they acted bonafidely on an understanding that all the services were utilised in connection with the output services rendered by them which is cargo handling services , storage and warehousing services . We find merits in the submissions made by the Learned Counsel. As regards the service tax credit in respect of the input se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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