2015 (11) TMI 1652

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....ant. Shri L. Paneerselvam, AC (AR), for the Respondent. ORDER Learned counsel submits that the disputes are relating to disallowance of Cenvat credit in respect of the following services availed : (i)      Rental service of xerox machine (ii)    Courier service (iii)   Architect Service (iv)   GTA service for transpor....

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....e disallowance of Cenvat credit of the service tax paid to avail such service. The last category is GTA service availed to transport the building material used in construction of the factory. Learned appellate authority allowed service tax paid on construction service as Cenvat credit. Therefore, denial of GTA service is inconceivable. 4. Revenue on the other hand says that all the service....