2007 (7) TMI 32

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....ls). The issue in the present appeal relates to whether the respondent is liable to pay Service tax in cash under TR-6 challan of freight on road transport service rendered by Goods Transport Agencies in respect of inputs raw material received in their factory during the period from 1-1-2005 to 30-9-2005. 2. Though the original adjudicating authority has confirmed the demand, the same has been se....

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....o. S/PD/128/06 and S/25912006 reported in 2007 (7) S.T.R. 569 (Tri.) = 2007 TIOL-645-CESTAT, MAD in favour of the assessee. In the instant case, the assessee is engaged in the manufacture of polyester viscose blended yarn falling under Chapter 55 of CETA, 1985 and are availing benefit of Cenvat credit on inputs, capital goods and Service tax under Rule 3 of Cenvat Credit Rules, 2004. The responden....