2018 (1) TMI 52

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....vocate, for the Respondent. JUDGMENT [Judgment per : Thottathil B. Radhakrishnan, C.J.]. - We have heard learned counsel for the revenue in this appeal under Section 35G of the Central Excise Act. We have also heard learned counsel who takes notice on behalf of the respondent. 2. This case relates to denial of Cenvat credit availed in service tax paid on GTA services for transporting final....

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....in 2009 (15) S.T.R. 23. We are told by the learned counsel for the revenue that against the said decision of Karnataka High Court, the department moved before the Apex Court by filing Special Leave Petition. 4. The reasoning given by the Tribunal in the impugned order is based primarily on issues of facts relating to the identity of the "place of removal" for the purpose of availing benefit.....