2018 (7) TMI 1528

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....aveen Kumar, Advocates for the Appellant. Ms. B.V. Siva Naga Kumari, Commissioner (AR) for the Respondent. [Order per: M.V. Ravindran] This application is directed against Order-in-Original No. 01/2009-S. Tax (Commnr.) dated 29.01.2009. 2. Relevant facts that arise for consideration after filtering out of unnecessary details, we note that the allegation in the show cause notice is that....

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.... He submits that identical issue was referred to the Larger Bench by the Tribunal in the case of Panchmahal Steel Ltd., [2014 (34) STR 351 (Tri. - LB)] and it was held that an assessee can utilise the CENVAT credit for discharge of service tax liability on GTA services till 31st March 2008. It is his submission that the said order of the Tribunal was carried in an appeal by the Revenue Authorities....

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....as reported at [2011 (23) STR 41]. 5. On careful consideration of submissions made, we find that the issue is correctly stated by both sides i.e. as to whether the appellant herein can utilise the CENVAT credit for discharge the service tax liability under reverse charge mechanism for GTA services received or otherwise. 6. We find that the issue is for the period April, 2007 to January, 2008....