2015 (12) TMI 161

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....e Petitioner : Shri Amresh Jain, D.R. For the Respondent : Shri Manish Saharan, Advocate ORDER Per R.K. Singh : Revenue is in appeal against order-in-appeal dated 19.2.2009 which set aside the order-in-original dated 29.12.2008 in terms of which Cenvat credit of Rs. 80,618/- was disallowed and ordered to be recovered along with interest and penalty of Rs. 80,618/- was also imposed. ....

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....f CBEC issued vide Circular No. 104/07/2008-ST dated 6.8.2008 that in such a situation the entire service was to be treated as GTA service and not cargo handling service, holding that the said clarification was squarely applicable to the present case. 3. Revenue has contended that CBEC circular cited by Commissioner (Appeals) was issued in response to the representation of All India Motor Trans....

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....ds but also for loading and unloading. We find that the Commissioner (Appeals) has taken into account the nature of service to arrive at the classification of service as GTA service. It cited the clarification issued by CBEC vide Circular No. 104/7/2008 -ST dated 6.8.2008 the relevant paras of which are reproduced below : "Issue 2 : GTA providing service in relation to transportation of g....