2007 (9) TMI 220

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....of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. The appellants are manufacturers of Polyester Yarn. They are liable to pay service tax in respect of Goods Transport Agency's Service ('GTA Service', for short) availed by them from 1-1-2005, as per rule 2( l)(d)(v) of the Ser....

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....sions of both sides, I find that the short question arising for consideration in this case requires to be settled with reference to Explanation to the definition of 'Output Service' under rule 2(p) of the CENVAT Credit Rules, 2004. It is submitted by learned counsel that identical question was considered by this Bench in the case of R.R.D. Tex (P.) Ltd v. CCE [2007] 10 STT 255 and that it was held....