2015 (3) TMI 1241

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..... agents - Held that: - We find that in the appellant/assessee’s own case [2011 (8) TMI 265 - CESTAT, NEW DELHI], it was held that for the period prior to Notification No. 10/2008-CE (NT), the question whether Cenvat credit can be utilised for payment of service tax on GTA stands settled in favour of the assessee by various decisions of the Tribunal and there was no restriction for utilisation of C .....

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..... evenue’s appeal contesting the cum tax benefit becomes infructuous - appeal allowed - decided in favor of appellant.
Mr. G. Raghuram, President and Mr. R.K. Singh, Member (Technical) Shri Anusha Pandey, Advocate for the Assessee Shri B.B. Sharma, D.R for the Respondent ORDER The appellant (assessee) filed these appeals against Order-in-Appeal No. 10-11(DK)ST/JPR-I/2009 dated 24.2.2009 in te .....

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..... as to be taken as assessable value of service received and there is no ground to extend the cum tax benefit to the appellant - assessee. 4. We have considered the contentions of both sides. We find that in the appellant/assessee's own case - 2011 (24) STR 670 (Tri.-Del.), it was held that for the period prior to Notification No. 10/2008-CE (NT), the question whether Cenvat credit can be utilised .....

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