2010 (1) TMI 683

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....or the Appellant. Shri Rupender Singh, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 400/ST/Appl/Ldh/2007 dated 3-1-2008. 2. Heard both sides. 3. The relevant facts, in brief, are that the respondent, manufacturer of cotton yarn availed Cenvat credit of duty paid on the inputs and cap....

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....s. 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 of such servi....