2018 (1) TMI 469

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....y revenue against order of Commissioner (Appeals) dropping the demand of reversal of cenvat credit of service tax, interest and imposition of penalty against GKN Sinter Metals P. Ltd. The respondents have filed cross objection in both cases. 2.   Ld. AR for the revenue argued that the appellants were availing cenvat credit in respect of courier services availed for delivery of their fin....

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....ssue before the Hon'ble Apex Court relates to GTA service and not to courier service. He relied on the decision of Tribunal in the case of Ucal Fuel Systems Ltd. 2017 (48) STR 167 and Steril Gene Life Sciences Pvt. Ltd. 2016 (42) STR 355 to assert that the input service credit of courier service is available. 4.   I have gone through the rival submissions. 5.   I find that th....