CCE Vs. BIRLA TEXTILES MILLS

JUDGEMENT

(1.) HEARD both sides and perused the records.

(2.) THE issue involved in this appeal relates to availability of Cenvat credit of manufacturing activity for utilization towards payment of Service Tax on Goods Transport Agency service. I find that the Tribunal in series of decisions held in favour of the respondent, as under:

(3.) THE demand of service tax and the penalty imposed are set aside and this appeal is allowed.