2009 (10) TMI 211

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....uestion arising for consideration in this case is whether the appellant (assessee) is entitled to CENVAT credit of the service tax paid on GTA service and Travel Agency service (both these services having been utilised in connection with outward transportation of the semi-finished/finished goods from factory/depot during the period of dispute) and to utilise such credit for payment of duty on exci....

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.... (Punj. & Har.) wherein Goods Transport Agency Service (GTA Service) used for outward transportation of finished goods from factory was recognised to be 'input service' but it was also held that a person claiming the benefit should satisfy the conditions laid down in the Board's Circular No. 97/6/2007-ST, dated 23-8-2007. The latest judicial authority, cited by the learned SDR is Maruti Suzuki Ltd....