2008 (5) TMI 261

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.... ORDER P.K. Das, Judicial Member. - It has been alleged that the respondent had paid the Service Tax on Goods Transport Agency from Cenvat credit account instead of cash as they were not service provider. The Adjudicating Authority confirmed the demand of tax and imposed penalty. The Commissioner (Appeals) set aside the Adjudication Order and allowed the appeal of the respondent. Hence, reve....

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....E [2007] 9 STT 385 (Chennai-CESTAT). (b) Bhushan Power & Steel Ltd. v. CCE&ST [2008] 12 STT 155 (Kol.-CESTAT). (c) CCE v. Nahar Industrial Enterprises Ltd. [2007] 10 STT 117 (Delhi-CESTAT). (d) Ambattur Petrochem Ltd. v. CCE [Final Order Nos. 1042-1044 (Delhi) of 2007]. (e) CCE v. Visaka Industries Ltd. [Stay Order No. S/192 of 2007-WZB/SMB/ Mum., dated 17-5-2007]. 4. After hearing ....