2009 (3) TMI 430

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....ellant. ORDER 1. The respondents paid their service tax liability amounting to Rs. 23,407 on 30-9-2005 and 31-12-2005 by utilising the service tax credit. On a payment (sic) made by the department that credit can be utilized only for output service and since the appellants were not providing GTA services, the appellants paid the amount through challans on 25-1-2007 which amount has been appr....

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....ssued by CBEC vide Circular No. 97/8/2007, dated 23-8-2007. He also cited the decision of Tribunal in Alstom Projects India Ltd. v. CCE [2009] 19 STT 149 (Chennai - CESTAT). 3. I have considered the submissions. I find that the decision cited by the learned D.R., is not comparable to the present case before me since it has not been mentioned there that the party in that case had paid the amount....