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TMI Blog2018 (8) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... f MRS and GTA services - Held that:- This Bench has already decided the similar issue in the case of M/s. Pragathi Automation Pvt. Ltd. [2018 (6) TMI 259 - CESTAT BANGALORE], where it was held that Before the omission of Explanation to Rule 2(p) of the CENVAT Credit Rules by N/N. 21/2006-CE (NT) by N/N. 21/2006-CE (NT), GTA services were deemed to be output service, therefore, there was no bar on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods by the providers of MRS and GTA . The original authority has confirmed the demand of ₹ 1,23,214/- vide Order-in-Original No.24/2007 dated 19.7.2007. On an appeal by the appellants, the Commissioner (A) vide Order-in-Appeal No.93/2007 dated 21.11.2007 has remanded the case back to the original authority. The original authority vide Order-in-Original No.94/2007 dated 27/28.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned AR for the Revenue has fairly conceded that the issue is covered in favour of the assessee. 4. Heard both sides and perused the records. We find that the issue is covered by the cases cited by the appellants. We also find that this Bench has already decided the similar issue vide Final Order NO.20778/2018 dated 30.5.2018 in the case of M/s. Pragathi Automation Pvt. Ltd. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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