2011 (5) TMI 66

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....SDR for the respondent.   Per M.V. Ravindran:   This appeal is directed against the Order-in-Appeal No.533(RKS)CE/JPR-II/2007 dated 27.09.2007.   2. Heard both sides and perused the records.   3. The issue involved in this case is regarding the eligibility of the appellant to discharge the service tax on the GTA services received by them using the Cenvat credit avai....

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....ve would reiterate the findings of the lower authorities.   6. On careful consideration of the submissions made by both the sides, we find that Hon ble Punjab & Haryana High Court while upholding the judgement of the Tribunal has held as under:-   6. We have heard the learned counsel for the parties.   7. Learned Counsel for the revenue has contended that the respondents ca....