2013 (4) TMI 492

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....G. Raghuram: We have heard Shri Jitin Singhal, ld. Advocate for the appellant and the ld. D.R. for the respondent-Revenue. 2. The appeal by the assessee is preferred against the Order in Original (Adjudication Order), dated 5.2.2008 whereby the appellant assessee is assessed to liability of service tax of Rs. 5,12,622/- including education cess; interest of an equivalent amount under Section....

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....ider and not to any other person. 3. Rule 2(p) [at the relevant time April 2005 to March 2006] of the Cenvat Credit Rules, 2004 defines   output service to mean any taxable service, excluding the taxable service provided by the provider of taxable service. The definition was amended subsequently by Notification No.10/2008- CE (NT) dated 1.3.2008 with effect from 1.3.2008. This amendme....

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....n of this Tribunal in M/s National Engineering Indus. Ltd. vs. C.C.E., Jaipur I vide Final Order No.ST/64/11 dated 22.2.2011, consistently, the view taken was that assessees are eligible to pay tax on GTA services received from their Cenvat Credit Account. It was further held that prior to the Notification dated 01.03.2008, the issue stands decided in favour of the appellant by several judgments a....