2015 (3) TMI 1241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i B.B. Sharma, D.R for the Respondent ORDER The appellant (assessee) filed these appeals against Order-in-Appeal No. 10-11(DK)ST/JPR-I/2009 dated 24.2.2009 in terms of which service tax demands relating to the amounts of commission paid to the overseas agents were confirmed against it under the provisions of Rule 66A of the Finance Act, 1994 as  recipient of service on the ground that the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sides.  We find that in the appellant/assessee's own case - 2011 (24) STR 670 (Tri.-Del.), it was held that for the period prior to Notification No. 10/2008-CE (NT), the question whether Cenvat credit can be utilised for payment of service tax on GTA stands settled in favour of the assessee by various decisions of the Tribunal and there was no restriction for utilisation of Cenvat credit by ....