2011 (1) TMI 196

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..... ER: M.VEERAIYAN   This is an appeal by the department against the order of the Commissioner (Appeals) No. No.123-CE/MRT-II dated 25.2.2009.   2. Heard both sides.   3. The respondents availed cenvat credit of service tax paid during the period from April, 2005 to March, 2006 based on the TR-6 challans under which the respondents themselves paid service tax as deemed service provi .....

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..... s. CCE, Raipur reported in 2009 (13) STR 629 which has be followed by the Tribunal in several cases for example the case of Hira Steels Ltd. Vs. CCE, Raipur reported in 2009-TIOL-2153-CESTAT-DEL.   6. I have carefully considered the submissions and perused the records. The respondents as deemed service provider paid service tax under TR-6 challan and the same is not in dispute. The decisions .....

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