2011 (6) TMI 491

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....n appeal against the order of demand of duty of Rs.78,740/- along with interest and equal amount of penalty. 2. The facts of the case are that the appellants are the manufacturer of cotton yarn and registered with the department under Central Excise Act, 1944 as well as under Service Tax under the category of GTA service.  Therefore, they were availing CENVAT credit  on capital goods ....

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....) STR 692 (Tri. Mumbai)  which was passed by this Tribunal following the decision of Commissioner vs. Nahar Industrial Enterprises Ltd. - 2007 (7) S.T.R. 26 (Tri.) and M/s. India Cement Ltd. v. CCE - 2007 (7) S.T.R. 569 (Tri. Chennai) wherein it has been held that prior to Notification No. 10/2008-C.E. (N.T) dated 1.3.2008 the appellant can utilize the amount lying in their CENVAT credit&nbsp....

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.... eligible to pay service tax on  GTA services from CENVAT credit  or not?  The reliance of the learned SDR in the case of M/s ITC Ltd. (supra) is not relevant to the facts of this case.  In fact in that case the recipient of GTA service was never engaged nor manufactured in dutiable final product.  Therefore, the Tribunal has held that the said assessee is not entitled to ....