2018 (2) TMI 726

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....or Appellant Shri Pawan Kumar Singh (Supdt) AR, for Respondent Per: Archana Wadhwa The appellant is engaged in the manufacture of cement and are availing the service of GTA. The appellant is required to discharge service tax liability on the reverse charge basis in respect of the GTA services so received by them. The appellant paid the service tax after availing the abatement of 75% in terms of....

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.... 469 (Tri. - Del), (ii) Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, Mumbai-II reported at 2016 (41) S.T.R. 515 (Tri.- Mumbai) & (iii) Lykes Line Ltd. vs. Commissioner of Service Tax, Mumbai-I reported at 2017 (50) S.T.R. 51 (Tri.- Mumbai). 4. In any case we note that the appellant had produced a general certificate of the GTA indicating that no credit was being availed by hi....