IN THE HIGH COURT OF BOMBAY AT GOA EXCISE APPEAL NO. 38 OF 2008 THE COMMISSIONER OF CENTRAL EXCISE ... Appellant Versus M/S. ESSEL PROPACK LTD ... Respondent Ms. Susan Linhares, Central Govt. Standing Counsel for the appellant. Coram:- P. B. MAJMUDAR & N. A. BRITTO, JJ. Date:- 12th January, 2009 P.C. Considering the reasonings given by the learned Tribunal at page 7 of the order and especially in view of the fact that earlier in favour of the present respondent the Tribunal has decided that the credit can be utilized for paying service tax on GTA service by its recipient since it is service provider being liable to pay service tax, the Tribunal has rejected the appeal filed by the Revenue. The Tribunal in this connection has relied upon various earlier decisions of the Bench in various cases. The learned Counsel for the appellant is not in a position to point out if any contrary view has been taken in this behalf. Hence, we do not see any substantial question of law which is required to be considered by this Court in this appeal. Hence, rejected. P. B. MAJMUDAR, J. N. A. BRITTO, J. ssm.