2010 (1) TMI 598

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....ena, Jt. CDR, for the Appellant. [Order (Oral)]. -  This is an appeal by the Department against the order of the Commissioner (Appeals) No. 404/ST/Appl/Ldh/2007 dated 3-1-2008. 2. Heard the learned Jt.CDR and none appears for the respondent. 3. The relevant facts, in brief, are that the respondent, manufacturer of M.V. parts availed Cenvat credit of duty paid on the in....

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.... Credit Rules. He held that there is no requirement of paying Service tax in cash as deemed provider of services on the said GTA services availed by them. 4. Learned Jt. CDR reiterates the grounds of appeal. He also relies on the clarification of the Board in Circular No. 97/8/07 dated 23rd August, 2007, according to which though the respondents are required to pay Service tax in respect ....