Mohammad Rafiq, J.

1. Appeal No. 15/2018 has been filed by the appellant- Revenue assailing judgment dated 07.08.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short ‘the Tribunal’) with the prayer to set aside the aforesaid judgment and order-in-original dated 14.10.2014 passed by the Commissioner, Central Excise, Jaipur (for short ‘the Adjudicating Authority’) be restored.

2. Aforesaid appeal was admitted by this Court vide order dated 14.02.2018 on the following substantial question of law:

“Whether the learned CESTAT was right in law in holding that the Cenvat Credit of Goods Transport Agency services for outward transportation of goods beyond the place of removal is eligible within the meaning of ‘input service’ as defined under Cenvat Credit Rules, 2004?”

3. The assessee has also filed Cross Objection No. 27/2018 raising the question of limitation, which remained unadjudicated by the Tribunal. The cross-objection filed by the assessee was also admitted by the Co-ordinate Bench of this Court vide order dated 11.07.2018 on the following substantial question of law:

“Whether the Tribunal was right in not considering or