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TMI Blog2018 (8) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... E & ST vs. Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], reversing the earlier precedent orders and laying down that in the case of sales made to the buyers, at their destination, the CENVAT Credit of Service Tax paid on GTA Services would not be available to the assessee. Inasmuch as the above decision of the Hon’ble Supreme Court were not before the authorities below, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of Aerated water which attracted duty of excise in terms of Section 4 A of the Central Excise Act on the MRP bags. The dispute in the present appeal relates to availment of Cenvat Credit of Service Tax paid on GTA services which stand utilized by the assessee for outward transportation of their final product from their factory to the depot of their sister concerns or the factory of their sis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner against which the assessee has filed an appeal. 4. As the issue relates to availment of Cenvat Credit of Service Tax on GTA Services, both the sides bring to our notice the latest decision of the Hon ble Supreme Court in the case of CCE ST vs. Ultra Tech Cement Ltd. Order dated 01.02.2018, passed in Civil Appeal No. 11261 of 2016, reversing the earlier precedent orders and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals. We accept the request of the learned advocate that the issue of limitation be kept open and would be re-adjudicated by the Adjudicating Authority, for which a reasonable opportunity would be provided to the appellant. The appellant is also at liberty to raise quantification dispute before the Adjudicating Authority. In any case, we clarify that we have not given any finding on the mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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