2013 (9) TMI 738

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....r-in-Appeal No. SRK/8/M-II/2007 dated 05/07/2007 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s Maharashtra Seamless Ltd. received "Goods Transport Agency Serives" and discharged service tax liability through Cenvat Credit account during the period 01/01/2005 to 30/09/2005 amounting to Rs. 30,56,047/-. The department was of the view that the appellant cannot pay....

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....appellant to take re-credit from their Cenvat Credit account. 3. The appellant filed an appeal before the lower appellate authority and vide the impugned order the appeal was rejected and hence, the appellant is before us. 4. The Ld. Counsel for the appellant submits that this Tribunal in a number of decisions have held that service tax on GTA service can be paid through Cenvat Credit account an....

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....nt made by the appellant through Cenvat Credit account is valid and hence, the question of payment again is not warranted and the demand for interest is also not sustainable. Accordingly she prays for allowing the appeal. 5. The Ld. Commissioner (AR) appearing for the Revenue fairly concedes. 6. We have carefully considered the rival submissions. 6.1 In the case laws relied upon by the Ld. Coun....