2011 (8) TMI 282

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....ing aggrieved by the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard learned SDR. Nobody appeared for the respondents.   2. Briefly stated the facts of the case are that the appellants have been paying service tax on freight under GTA under Rule 2(d) of Service Tax Rules, 1994. During the period January 05 to November 05, they paid service ta....

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....f credit amount so utilized by the appellant for payment of service tax for the period prior to 2.8.2005 was not admissible inasmuch as refund claim was field on 1.8.2006. Accordingly, he sanctioned part amount of refund claim and rejected the balance amount of Rs.3,33,564/- as time barred.   4. Being aggrieved by the said order, the respondents filed appeal before the Commissioner (Appeal....

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.... the audit objection that they subsequently paid service tax by TR.6 challan. The said directions of the Revenue were followed by the appellant, who deposited the service tax by cash vide T.R.6 challan dt.5.12.05. With the deposit of service tax in cash the respondent immediately became entitled to reversal of debit entry in their cenvat credit account. They have filed refund claim on 1.8.2006 i.e....