2012 (5) TMI 491

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....espondent. ORDER S.S. Kang, Vice President - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Rs. 26,67,638/- interest and penalty. The demand is confirmed after denying the utilisation Cenvat credit for payment of service tax on the Goods Transport Agency as recipient of the service. 3. The contention of the applicant is that for the subsequent....

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....e period 1.4.2005 to 31.3.2007, there was requirement to pay Service Tax on deemed output service through cash and not through Cenvat credit. It is also submitted by ld. DR that in view of the above decision of the Tribunal the demand is rightly made. 5. We find that the Commissioner (Appeals) has dismissed the appeal for non-compliance to the provisions of Section 35F of the Central Excise Act....