2008 (9) TMI 305

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....plicant filed this application for waiver of pre-deposit of duty of Rs. 30,655.00 and penalty of equal amount. The issue involved in this case is discharging of liability of service tax on goods transport agency under Section 68(2) of the Finance Act, 1994 can be discharged through Cenvat Credit account. Commissioner (Appeals) allowed credit prior to 19-4-2006 following the decision of this Tribun....