2015 (7) TMI 511

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.... Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee, the Revenue/appellant is before this Court by filing the present appeal This Court, vide order dated 1.10.2010 admitted the appeal on the following substantial questions of law :- "a) Whether on the facts and circumstances of the case, the Tribunal is right in not considering the Board's circular No.345/4/20....

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.... 55 of the Central Excise Tariff Act. During the period from 1.8.05 to 31.3.06, the respondent had paid service tax on GTA services through their cenvat credit account. It is the case of the respondent/assessee that for the materials/inputs received goods carriers, they pay the freight charges. For the said inputs received by road, the respondent is entitled to adjust the service tax paid on inwar....

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....s no representation on behalf of the assessee/respondent. This Court perused the materials available on record. 5. When the matter was taken up for hearing, it is fairly conceded by the learned standing counsel appearing for the Revenue that similar question has been considered by this Court in the case of Commissioner of Central Excise, Salem - Vs - M/s.Cheran Spinners Ltd. (2014 (33) STR 148 (M....