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TMI Blog2018 (11) TMI 1809X X X X Extracts X X X X X X X X Extracts X X X X ..... not CENVAT Credit, for the reason that GTA service is not an output service for the assessee who is a service recipient - HELD THAT:- The issue already stands decided by the Tribunal as well as various High Courts in favour of the assessee. Recently, the Hon ble Rajasthan High Court in CCE, Jaipur vs. National Engineering Ind. Ltd [ 2017 (10) TMI 1369 - RAJASTHAN HIGH COURT ] while rejecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGM (Finance) appeared with a request for adjournment. However, on going through the issues involved in the instant appeal, we observe that the same can be decided and hence, we proceed with the consent of the Ld. Departmental Representative. 3. Briefly stated, the facts of the case are that the appellant assessee has availed the services of "Transportation of Goods by Road" (GTA), during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit Rules, 2004, as was prevalent during the period in dispute herein, observed that the GTA service availed by assessee was a deemed output service, in terms of the Explanation to Rule 2(p) of the said Rules. The said Explanation was subsequently omitted on 19.04.2006. The Ld. Commissioner in his impugned order arrived at the conclusion that since the services on which tax was payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit amounts to non-payment of tax. He accordingly prays to allow the appeal. 5. Heard both sides and perused the appeal records. 6. We find that the issue is no longer res-integra. The issue already stands decided by the Tribunal as well as various High Courts in favour of the assessee. Recently, the Hon'ble Rajasthan High Court in CCE, Jaipur vs. National Engineering Ind. Ltd 2018 (16) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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