2007 (7) TMI 104

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.... of amount of Service Tax of Rs. 1,17,113/- and penalties. The demand is confirmed after denying credit in respect of Goods Transport Service as it relates to outward service. The demand is also confirmed after denying credit in respect of courier and CHA services. The credit was denied on the ground that the service in question are post-manufacturing services, therefore, applicants are not entitl....