TMI Blog2009 (7) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... quired 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 jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have on its own allowed such correction of entries, when the appellant paid the tax in cash. As such I do not find any justification in rejecting the appellant's claim of reversal of entries on the ground that the same was done suo motu. There being otherwise no dispute about the fact that such reversal of debit entries was otherwise available to the assessee, raising of objection by the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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