2012 (6) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s an Appeal filed against the Order-in-Appeal No.57/Kol-VII/2011 dated 09.03.2011 passed by the Commissioner of Central Excise (Appeals), Kolkata.   2. Briefly stated the facts of the case are that the Appellant had paid the Service Tax of Rs.62,235/- for availing the services of Goods Transport Agency and availed CENVAT Credit on the same treating it as input service under Rule 2(l) of CE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Rules, 2004 is no more res integra. The issue has been settled by the Hon ble Karnataka High Court in the case of C.C.EX. & S.T., LTU, Bangalore reported in 2011 (23) S.T.R. 97 (Kar.), where the Hon ble Karnataka High Court at para 34 of that judgement, has observed as follows:   34. For the reasons, which we have assigned in our order, the final order of the Tribunal is legal and valid.....