2012 (12) TMI 32

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....t Per Archana Wadhwa: All the three appeals are disposed of by a common order as issue involved is identical. The appellants were availing benefit of Cenvat credit of Service Tax paid on the GTA services received by them. The total period involved in all the three appeals is from October, 2007 to March, 2009. 2. Revenue by entertaining a view that the appellants were not entitled to avail....

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....pellant was entitled to avail credit even after 18.4.06. However, with effect from 1.3.08, with the issuance of Notification No. 10/08-CE(NT), the appellants were not entitled to avail the credit inasmuch as GTA services were specifically excluded the definition of output services. Learned advocate agrees with the above proposition. 4. In view of the above, the appeal is partially allowed by ho....