K.S.Jhaveri - (1.) In both appeals common questions of law and facts are involved, hence, they are decided by this common judgment.
(2.) By way of these appeals, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee.
(3.) This Court while admitting the matters framed the following questions of law :-In DBITA No. 22/2011 and 27/2012 "Whether Section 68(2) of the Central Excise Act, 1944 read with Rule 6(2) of Service Tax Rules, 1994 and Rule 3(4) of the Cenvat [Credit] Rules, 2004 permit utilize of Cenvat credit account for payment of Service Tax on Goods Transport Agency service during the relevant period of February, 2005 to September, 2006?" ;