2016 (12) TMI 776

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....te for the Respondent (s) Per Mr. Anil Choudhary : This appeal is filed by Revenue against Order-in-Appeal No.234-CE/MRT-I/APPL/2007 dated 19.12.2007 passed by Commissioner (Appeals). 2. The brief facts are that the appellants are engaged in the manufacture of Paper & Paper Board falling under Chapter 48 of the first schedule to the Central Excise Tariff Act, 1985. They also hold Service Tax Re....

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....005, the appellants reportedly paid service tax on the said services of GTA through TR-6 challans and also availed Cenvat Credit of the service tax of Rs. 1,37,607/- (comprising of Rs. 1,34,909/- as service tax and Rs. 2,698/- as ED. Cess) on the strength of the said TR-6 Challans in terms of the Cenvat Credit Rules, 2004. But, according to the department, the said credit taken by the appellants o....