2011 (3) TMI 34

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....e.   Per Shri P. Karthikeyan (Oral)   This appeal is filed by M/s. Bangalore Oxygen Co. Pvt. Ltd., Bangalore. The appellant is engaged in manufacture and clearance of dissolved Acetylene Gas and Carbide Sludge. On audit of records of the assessee, the internal audit of the department found that the assessee had utilized cenvat credit for payment of Service Tax on GTA service as a r....

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...., such utilization with effect from 19.4.2006 was contrary to the legal provisions, since GTA Service was excluded from the definition of output service contained in the Cenvat Credit Rules, 2004. It is argued that in terms of the Final Order, the assessee s liability confirmed was not sustainable for the period up to 18.4.2006. As far as the period beyond 18.4.2006 is concerned, it is argued that....

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....f the case records and rival submissions, I find that the learned counsel has rightly relied on the Final Order cited in support of the claim that it could legally utilize cenvat credit to discharge Service Tax due under the category of GTA as a recipient of the said service. This is the ratio of the Tribunal s decision in the case of CCE, Belgaum Vs. M/s. Shri Tubes & Steels Pvt. Ltd. - 2011-TIOL....