2007 (10) TMI 161

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....er : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. After hearing the matter for sometime, we are of the view that the appeal itself can be decided today. Hence, we waive the requirement of pre deposit of the interest on the service tax and proceed to hear and decide the appeal. 3. The appellants pay service tax in respect of GTA services, which is an input for final products pr....

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....id Rules, the Cenvat credit on service tax is permitted to be utilized for payment of service tax on any output service. As such, he submits that initial payment by the appellants through Cenvat credit was authorized under the rules and hence subsequent payment by cash cannot entail a liability to pay interest on the impugned amount. In support of his contention he cites the following decisions of....