2012 (12) TMI 879

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....ngaged in the manufacture of filament yarn, During the period from October, 2006 to September, 2007, the appellants availed GTA services in respect of transport of inputs to their factory and for payment of service tax as recipient of GTA services, they utilised the Cenvat Credit to the extent of Rs. 6,53,601/-. The department is of the view that since the appellants have discharged service tax li....

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....hallenging upholding the service tax demand. 3. After hearing both the sides, I find that the issue of availability of Cenvat credit for discharging service tax on GTA services so received during the period after 18.04.06 and before 01.03.08 stands decided by various decisions of the Tribunal. The Hon'ble Punjab & Haryana High Court's judgement in the case of Nahar Industrial Enterprises reported....

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....TR 670 (Tri.). It was held in the said decision that even with the deletion of explanation in Rule 2(p), the received GTA services would still be entitled to be considered as output service in terms of the provisions of Rule 2(r) of Cenvat Credit Rules, 2004. The period involved in the said decision of the Tribunal in the case of Shree Rajasthan Syntex Ltd. was after 19.04.06. 5. Ld. DR has drawn....