2012 (10) TMI 795

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.... Per: B.S.V. Murthy:   1. The first issue involved in this appeal filed by the Revenue is whether during the period April, 2005 to September, 2005, the Service Tax on GTA services could have been paid from cenvat credit availed for the Service Tax paid on GTA services. 2. The relevant rule which is Rule-2 (P) of Cenvat credit Rules, 2004, prior to 19/4/2006 read as under : (p) out....

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....on the decision of the Tribunal in the case of India Cement Ltd. 2007 (7) STR, 569, Tribunal Chennai, is appropriate and applicable to the facts of this case. In this case, the period involved is prior to 19/4/2006 and in the presence of specific provision providing for treatment of service for which the Assessee is liable to pay Service Tax to be out-put services and appellant is eligible for Cen....