2010 (2) TMI 328

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....ssion, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. - The issue involved in this case is admissibility of Cenvat credit of Service tax paid on GTA services for outward freight from factory to port of export. In the impugned order, it has been held that in the case of appellants, the place of removal is factory and therefore credit is not admissible. 2. No one has a....

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.... not been contradicted. Under these circumstances as submitted by the learned advocate the issue stands squarely covered in favour of the appellants vide the following decisions of the Tribunal. (a) CCE, Surat v. Colour Synth Industries Pvt. Ltd. - 2009 (14) S.T.R. 309 (Tri. -Ahmd.) (b) CCE, Rajkot v. Rolex Rings, P. Ltd. - 2008 (230) E.L.T. 569 (Tri. -Ahmd.) (c) CCE, Rajkot v. Adani Phar....