2014 (12) TMI 123

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....aurang Bhatt, learned counsel appearing for the Central Excise and Customs Department in this Tax Appeal. In spite of service, no one has put in appearance on behalf of the respondent. This Tax Appeal was admitted on the following question of law : "Whether the Tribunal below committed substantial error of law in holding that the respondent had paid service tax on 'input service' by way of util....

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....e involved in the present appeal is as to whether the appellant, who is liable to pay service tax in respect of GTA services availed by him can utilize the credit earned by him on the inputs other services for payment of such service tax or the said tax is required to be paid in cash. 2. The issue is no more res integra and stands settled by the following decisions of the Tribunal : 1.&....