2010 (1) TMI 683

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....ngh, 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 capital goods and credit of Service tax paid by....

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....aying 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 services received by them, they cannot be treated a....