2018 (11) TMI 1809

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....llant (s) Shri M. K. Goel, DGM (Finance) for the Respondent(s) ORDER The instant appeal has been filed by the Department being aggrieved with the Order-in-Original dated 30.06.2009 whereby the Ld. Commissioner has dropped the entire demand of service tax of Rs. 57,75,619/- with interest and penalty proposed in the Show Cause Notice dated 06.05.2008. 2. Shri M. K. Goel, DGM (Finance) ap....

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....ich is the only objection of the Revenue. It is the case of the Revenue that the said tax liability has to be necessarily paid in cash and not CENVAT Credit, for the reason that GTA service is not an 'output service' for the assessee who is a service recipient. The Ld. Commissioner in the impugned Order-in-Original dated 30.06.2009, while noting the statutory provisions contained in CENVAT Credit ....

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.... 2007 (8) STR 166 (Tri-Bang), India Cements Ltd vs. CCE, Salem 2008 (223) ELT 78 (Tri-Chennai), Bhushan Power & Steel Ltd vs. CCE BBSR 2008 (10) STR 18 (Tri-Kol-Kol), Mahindra Ugine Steel Co Ltd. vs. CCE, raigad 2009 (13) STR 373 (Tri-Mum). 4. The Ld. DR reiterates the grounds of appeal. He contends that service tax liability has to be necessarily paid in cash and that payment by Cenvat Credit ....