2009 (7) TMI 588

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....ri R.S. Srova, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty of penalty, I proceed to decide the appeal itself in as much as issue lies in a narrow cum cause. 2. During the period April to July 2005 the appellant paid duty on the GTA services availed by them out of the Modvat credit of service tax availed in respect of other services. Revenue obje....

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....edit account. In fact such reversal of entries amounts to correction of entries and not refund of the tax already paid. With the payment of service tax in cash, the debit entries already made in credit account for payment of service tax were required to be reversed. To be just and fair, Revenue should have on its own allowed such correction of entries, when the appellant paid the tax in cash. As s....