2009 (8) TMI 724

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....cate, for the Appellant. Shri J.A. Khan, JDR, for the Respondent. [Order]. - Heard both sides. 2.The Appellant filed this Appeal against the impugned Order whereby in terms of the Board's Circular No. 97/8/2007-S.T., dated 23-8-2007, a demand was confirmed against the Service Tax paid from the CENVAT Credit Account in respect of the GTA Service received by the Appellant. 3. Co....

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....Circular dated 23-8-2007 to say that the Appellant is liable to pay Service Tax in cash on the Goods Transport Service received by the Appellant and not from the Cenvat Credit Account. Contention is that in view of the provisions of Cenvat Credit Rules, the credit can be utilized for payment of Service Tax on Output Service provided by the provider of taxable service and the definition of 'provide....

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....t the Commissioner (Appeals) in the impugned Order has only gone by the Board's Circular dated 23-8-2007 and held that the Board's Circular is binding on the lower authorities. The Commissioner (Appeals) has not taken into consideration the contentions raised by the Appellant in respect of the provisions of Cenvat Credit Rules and the Service Tax Rules. Therefore, I find that it is a fit case for ....