2012 (6) TMI 743

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....acko: This is an appeal filed by the department. There is no representation for the respondent despite notice, nor any request for adjournment. 2. On a perusal of the records and hearing the learned Superintendent (AR), we find that the short question arising for consideration is whether, during the period from January to May 2005, the respondent was entitled to take CENVAT credit of the servic....

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.... (l) of the CENVAT Credit Rules, 2004 and that the party was entitled to take CENVAT credit of the service tax paid on that service. The present appeal of the department is directed against the appellate Commissioner's order. 3. The question whether a manufacturer of excisable goods was entitled to claim CENVAT credit of service tax paid on GTA service used for clearance of the said goods from ....