2015 (10) TMI 1150

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....dent : Shri. S.Narayanan. Advocate Per: P.K. Das After hearing both the sides and on perusal of the records, I find that the respondents were engaged in the manufacture of DG Set. The issue involve in this case is that utilization of Cenvat Credit for payment of service tax in respect of Outward GTA Service provided during the months of January, 2005 to March, 2006 from the Cenvat Credit Account....