2011 (6) TMI 351

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....iod from January, 2005 to March, 2006, the respondents utilized cenvat credit for payment of service tax on GTA services received by them. Revenue entertained a view that this is not correct and accordingly proceedings were initiated which has resulted in impugned order wherein the ld. Commissioner has held in favour of the respondents on merits relying upon several decisions of the Tribunal. Reve....

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.... [2011 (21) STR 370 (Tri.-Bang.)], the Tribunal also took the same view and in fact in that case the Tribunal had considered several decisions rendered on the same subject unlike in ITC Ltd. case where only Panchmahal Steel Ltd. case was referred to. Further he also submits that respondent has a very strong case on limitation and all the decisions rendered by the Tribunal were in favour of the res....