TaxTMI 
TaxTMI 
2011 (7) TMI 443
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....ilure on the part of the learned Commissioner to consider whether in the facts and circumstances of the case, the appellants were entitled to avail the credit in relation to the service tax paid on house keeping services, rent a cab charges and courier service charges, while understanding the scope of definition of the term input services and applying the law in that regard to the said facts of the case. And consequently on the point whether the learned Commissioner could have ignored the decision of the Tribunal on the points in issue merely on the ground that the department has preferred the appeals against those decisions. 2. Learned Advocate placing reliance in the decision in the matter of Balkrishna Industries Ltd. vs. CCE, Au....
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....und with the order rejecting their claim for credit in relation to service tax they have paid in relation to the services in question. 4. There is no dispute that the appellants had in fact claimed credit in relation to the Service Tax paid pertaining to the services in question. While dealing with the claim in relation to such three services the orders passed by the learned Commissioner reads thus:- The demand for Cenvat credit availed by the noticee for service tax paid on GTA services has been made on the ground that Rule 2 of Cenvat Credit Rules, 2004 has been amended to exclude goods transport agency from the scope of output services w.e.f. 01.03.2008. The Cenvat credit of service tax paid on GTA services during April, ....
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....f appeal does not result in stay of the order of the lower authority. This being established principle of law that the Commissioner ought to have considered that he could not have ignored the orders of the Tribunal merely because the department has preferred the appeals. The Learned Advocate for the appellants is justified in drawing our attention to the decision of the Gujarat High Court in the case of Inductotherm (India) Pvt. Ltd. vs. Union of India (supra). The Hon ble Gujarat High Court after taking into consideration the decision of the Supreme Court in the matter of Union of India vs. Kamlakshi Finance Corpn. Ltd. reported in 1991 (55) ELT 433 along with other decisions of the Gujarat High Court has ruled thus: From the tenor....