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2008 (7) TMI 42 - CESTAT, CHENNAI
Demand, interest, penalty on ground that input service tax was not available to be utilized for payment of tax on GTA Service, which was also an input service - As the appellants were, admittedly engaged in the manufacturing, they were not entitled to treat GTA service as an output service - but as per Circular no. 341/18/04, no penalty should be imposed on such defaulters unless the default is on account of deliberate fraud - appeal is allowed only to the extent of setting aside the penalty