AREVA T AND D INDIA LIMITED Vs. CCE

JUDGEMENT

(1.) THE issue involved in this appeal is as to whether the cenvat credit utilized by the appellant for payment of service tax on GTA services is admissible to the appellant.

(2.) LEARNED Advocate on behalf of the appellant submits that the appellants are engaged in the manufacture of transformer and switchgear etc. They paid service tax on the service of transport of goods through cenvat account. Learned Advocate read the various provisions of service tax rules. He submits that the Tribunal in the case of CCE, Goa v. Essel Propacks Ltd. reported in 2007 (83) RLT 480 (CESTAT -Mum.) held in favour of the assessee.

(3.) LEARNED DR reiterates the findings of the Commissioner (Appeals). He submits that GTA service cannot be considered as an output service in this case and the service tax liability should be discharged through TR -6 challan instead of cenvat account.