2018 (1) TMI 469

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i Raju, Member (Technical) Shri M. Suresh, DC (AR) for the appellant Shri Prasad Tendulkar, Consultant for the respondent ORDER These two appeals have been filed by revenue against order of Commissioner (Appeals) dropping the demand of reversal of cenvat credit of service tax, interest and imposition of penalty against GKN Sinter Metals P. Ltd. The respondents have filed cross o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d after the matter before the Hon ble Apex Court in the case of ABB Ltd. is decided. 3. Ld. Counsel for the respondents resisted the matter and argued that the issue before the Hon ble Apex Court relates to GTA service and not to courier service. He relied on the decision of Tribunal in the case of Ucal Fuel Systems Ltd. 2017 (48) STR 167 and Steril Gene Life Sciences Pvt. Ltd. 2016 (42) S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecifically in respect of courier services used for despatch of finished goods from place of removal to the place of buyer, thus are distinguished on facts. In view of the decision of the Tribunal in the case of Ultratech Cements Others in Order no, A/88475-88550/17/SMB, the impugned order are set aside and the matters are remanded to the adjudicating authority to deal with the issues and pass a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X