2010 (8) TMI 188

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....Pareira, JDR, for the Appellant. S/Shri G.C. Madhom & Bharat Raichandani Advocates, for the Respondent. [Order]. - Heard both sides. 2. Revenue has filed this appeal against the order of the Commissioner (Appeals) wherein the Commissioner (Appeals) dropped the demand against the respondent on CENVAT credit utilized for payment of Service Tax on GTA for the period October 2006 to Sep....

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.... (10) S.T.R. 21 (Tri.-Cal.), M/s. Palipalayam Spinners v. CCE, Salem [2008 (9) S.T.R. 544 (Tri.-Chennai) and CCE v. M/s. Saket Oxygen [2009 TIOL 878 CESTAT-Del.)]. The Revenue has filed an appeal on the ground that all the cited decisions are involving period prior to April 2006 and from 19-4-2006 the respondent is not entitled to utilized CENVAT credit account for payment of service tax on GTA se....