2012 (8) TMI 167

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.... by the department against the order of the Commissioner (Appeals) No. 184/2010 dated 14.05.2010. 2. Heard both sides. 3.1. The relevant facts in brief are that the respondent is a 100% EOU and are manufacturing gherkins in vinegar/acetic acid/brine. The respondent claimed refund of credit on "input/input services" used in the manufacture of final products which are exempted in terms of Noti....

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.... 4. Learned SDR reiterates the finding and reasoning contained in the order-in-original and grounds of appeal. 5.1. Learned advocate for the respondent submits that for the period prior to 01.04.2008, the GTA services till the place of delivery should be treated as "input services" in the light of decision of the Hon'ble High Court of Karnataka in the case of Commissioner of C. Ex. & S.T., LTU....

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....harges, he submits that the same is directly linked to GTA services and when GTA services are eligible for credit up to 31.03.2008, the service tax relating to transit insurance should have also been allowed as credit. He also relies on the decision of the Tribunal in the case of Somaiya Organo Chemicals Vs. Commr. of C. Ex. & Cus., Aurangabad 2011 (21) S.T.R. 114 (Tri.- Mum.). 6. Learned SDR f....