GTA service from factory gate to port of shipment is an input service & Eligible for Cenvat Credit

CESTAT, NEW DELHI BENCH Commissioner of Central Excise, Chandigarh-II v. Nahar Spinning Mills Ltd. MS. ARCHANA WADHWA, JUDICIAL MEMBER FINAL ORDER NOS. 221-222 OF 2012 SM(BR), S/229-230 OF 2012 & M/56 OF 2012 – SM APPLICATION NO. ST/COD/332 OF 2011-SM APPLICATION NOS. ST/STAY/2619 & 2906 OF 2011-SM APPEAL NOS. ST/ 1247 & 1392 OF 2010-SM MARCH 20, 2012 ORDER 1. After condoning the delay in filing the present appeals by the Revenue, I proceed to decide the appeal itself after rejecting the stay petitions. The short issue involved in the present appeal is as to ...