2011 (7) TMI 308

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.... Shri S.R. Dixit, Advocate   Per : Mr. B.S.V. Murthy;   Respondents had paid service tax on GTA services availed by them for inward transportation of goods by utilising cenvat credit. On the ground that the said services were not output services for the respondents, they were informed that service tax should be paid in cash. Accordingly, the respondents paid the service tax in cash....

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....17) STR 251 (Tri. Ahmd.) and Tribunal had taken a same view as taken in the impugned order in this case. Since the issue is covered, he submits that appeal filed by the Revenue may be rejected. On going through the facts of this case and the decision of the Vulcan Gears case cited above, I find that in this case also by paying the amount by reversal of cenvat credit, appellant was not retaining an....