2009 (5) TMI 154

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....hri S.K. Panda, JCDR, for the Respondent. [Order per : D.N, Panda, Member (J)]. - Ld. Counsel Shri K.K. Anand submits that the appellant was recipient of GTA service. The recipient of GTA service is entitled to the Cenvat credit under Cenvat Credit Rules, 2004 against the tax liability discharged. He has all proof. He prayed the ld. Commissioner to allow time up to 23-11-08 to lead defence. But....

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....ed by the appellant. Also when we look to paragraph 20.2, we find that the appellant is a recipient of GTA service. Law permits the recipient of service to be entitled to Cenvat credit in respect of notified activity and that may not be deniable. This aspect requires thorough examination under touch stone of law without denial of justice. 5. We do appreciate that violation of natural justice is....