2019 (3) TMI 410

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.... ORDER Per: S.K. Mohanty None appeared for the appellant, despite notice. On perusal of order sheet, I find that the matter was listed for hearing on 31.07.2018, 20.08.2018 and 27.09.2018. In the said dates, the appellant did not appear for hearing and the Bench specifically adjourned the matter on 27.09.2018 observing as "Last Chance". Today when the matter was called, none appeared for ....

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....d be treated as input service. In this case, it is an admitted fact on record that the goods were removed from the factory of the appellant for onward sale to its buyers and for that purpose, the GTA service was availed by the appellant. Thus, as per the judgment of Hon'ble Supreme Court referred (supra), GTA service should not be considered as input service for availment of Cenvat benefit. Howeve....