2010 (12) TMI 221

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....KUMAR The facts giving rise to these appeals are, in brief, as under:- 1.1 The respondent are manufacturers of welding electrodes chargeable to Central Excise duty. They avail the facility of cenvat credit of Central Excise duty paid on the inputs and capital goods and service tax paid on the input service as per the provisions of Cenvat Credit Rules, 2004.  The period of dispute in the....

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.... the show cause notices were issued to the respondent for payment of service tax alongwith interest and for imposition of penalty on the respondent.  The service tax demands were confirmed against the respondent by the Assistant Commissioner.  On appeal to the Commissioner (Appeals) against the order of the Assistant Commissioner, the Commissioner (Appeals) while upholding the demand set....

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....cting judgements of the Tribunal on the issue as to whether the service tax on GTA service as service recipient could be paid through cenvat credit, there was no malafide intention on the part of the respondent on payment of service tax on the GTA service, through cenvat credit account. 5. I have carefully considered the submissions from both the sides and perused the records. The only point of....