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2017 (5) TMI 152 - CESTAT KOLKATACENVAT credit - input service - GTA service - Held that: - reliance placed in the case of Commr. of Central Excise & Service Tax Vs. Supreme Industries Ltd [2011 (6) TMI 898 - CESTAT MUMBAI], where it was held that in respect of GTA service received by the assesse, there is no question of payment of Service Tax through the Cenvat Credit account and the same has to be paid in cash prior to 19-04-2006 - In the present case the dispute relates to the period January, 2005 to August, 2005 - the demand of Service Tax alongwith interest is justified in light of above decision - demand of service tax with interest upheld - penalty set aside - decided partly in favor of appellant.
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