2009 (3) TMI 34

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....ant. Shri S.R. Prasad, SDR, for the respondent. [Order per: Mrs. Archana Wadhwa] - After dispensing with the condition of pre-deposit of duty and penalty, I proceed to decide the appeal itself with the consent of both sides, as I find that the Commissioner (Appeals) has not dealt with the issue by taking into account the entire definition of input service. 2. The credit of service tax pai....

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.... the Tribunal's Larger Bench decision in case of CCE, Mumbai Vs. M/s GTC Industries Ltd. as reported in 2008(12) STR 468 (Tri-LB). 3. Learned SDR Shri S.R. Prasad submits that the Commissioner (Appeals) has observed that the appellants could not place on record the nature of work for which the journey was undertaken. As such, he submits that the entire issue needs to be reconsidered by Commissi....