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TMI Blog2018 (8) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has given the declaration from the GTA for non-availment of CENVAT credits on inputs and input services which is on record and therefore the appellants being service receiver are eligible for CENVAT credit on the service tax paid by them - appeal allowed - decided in favor of appellant. - ST/19/2009-DB - Final Order No. 21075/2018 - Dated:- 31-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from GTA as observed by the Commissioner(Appeals). 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the binding judicial precedent on the same issue. He further submitted that the appellant has submitted the declaration from the GTA for non-availment of CENVAT credit on inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . [2008(10) STR 201 (Tri. Ahmd.)] e. Prakash Industries Ltd. Vs. CCE, Raipur [2015(40) STR 804 (Tri. Del)] f. IOCL Vs. CCE, Patna [2013(929) STR 524 (Tri. Kolkata)] g. CST, Ahmedabad Vs. Cadila Pharmaceuticals Ltd. [2012(27) STR 127 (Guj.)] h. CCE, Rajkot Vs. Sunhill Ceramics Pvt. Ltd. [2008(9) STR 530 (Tri. Ahmd.)] i. Venkateshwara Distributors (P) Ltd. Vs. CCE, Delhi-I [2013(31) S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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