2013 (2) TMI 461

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.... for the Revenue   Per DR. D.M. MISRA This is an appeal filed against the order in appeal No. 16/B-II/ST/2007 dated 04.12.2007 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, BBSR II . 2. Briefly stated the facts of the case are that the appellant had availed Cenvat Credit of Service Tax paid on GTA services during the period from January, 2005 to June, ....

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....paid on outward freight (GTA services) for transporting the goods from their factory to customer s premises. Aggrieved by the same, the appellant are in appeal. 3. The Ld. Advocate for the appellant had submitted that eligibility to Cenvat Credit on the service tax paid on GTA service (outward freight) as input service for the period prior to 1/4/08 is no more res integra being settled by the H....

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....r: "34. For the reasons, which we have assigned in our order, the final order of the Tribunal is legal and valid. We further make it clear that this interpretation is valid till 1-4-2008. In that view of the matter, but for the aforesaid modification, we do not see any merit in these appeals. The substantial questions of law raised are answered in favour of the assesses and against the revenue.....