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2009 (7) TMI 588 - AT - Service TaxRefund- Cenvat credit- the appellant paid duty on the GTA services availed by them out of the Modvat credit of service tax availed in respect of other services. Revenue objected to the same on the ground that service tax in respect of GTA service is required to be paid in cash only. Accordingly, appellant deposited an amount of Rs.1,90,727/- vide Challan No. 07 dated 24-8-2005 and took credit of the same amount on 31-8-2006 in respect of payments made towards GTA service by challan dated 24-8-2005. They also took credit of the said service in their credit account. The Revenue’s objection is that such suo motu credit by the appellant was not justified in as much as the procedure under Section 11B of the Act was required to be followed. Held that- Revenue should have on own allowed such correction of entries. No dispute that reversal of entries otherwise available. Thus set aside the impugned order and allow the appeal.
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