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2011 (6) TMI 416

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....the Commissioner (Appeals) No.90/CE/LDH/2010 dated 17.03.2010. 2. Heard both sides. 3. The appellants are manufacturers of paper and paper products. They are also recipient of GTA services and as recipient they were liable to pay service tax. The dispute relates to use of cenvat credit account for the purpose of paying service tax on GTA services availed by them as recipient. 4. Learned SDR sub....