2012 (10) TMI 924

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....e in brief are that during the Audit of the unit, it was found that the Appellant paid service tax on outward GTA services from the Cenvat Credit account. The audit entertained a view that the appellant is not output service provider and hence cannot pay service tax on outward GTA services from their Cenvat Credit account. Accordingly, after issue of show-cause notice and due process of law, the A....