2007 (12) TMI 153

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.... case is, as to whether the Cenvat Credit can be utilized for payment of Service Tax by service recipient. The objection of the revenue is that, the respondents did not provide any output service and it is the 'Goods Transport Agency', which provided the output service, and hence Cenvat Credit cannot be utilized for this purpose. However, on hearing both sides, I find that the issue has been settl....