2007 (10) TMI 161

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..... r (T)]. - Heard both sides. 2. After hearing the matter for sometime, we are of the view that the appeal itself can be decided today. Hence, we waive the requirement of pre deposit of the interest on the service tax and proceed to hear and decide the appeal. 3. The appellants pay service tax in respect of GTA services, which is an input for final products produced by them. During the impugned pe .....

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..... ax is permitted to be utilized for payment of service tax on any output service. As such, he submits that initial payment by the appellants through Cenvat credit was authorized under the rules and hence subsequent payment by cash cannot entail a liability to pay interest on the impugned amount. In support of his contention he cites the following decisions of the Tribunal: (i) Commr. of C. Ex., Ch .....

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..... ords as well as the cited decisions, we are of the view that the case of the appellants is squarely covered by the said decisions of the Tribunal. As such, we do not find any merit in the request of the Department to hear the regular appeal on another date. The appellants are clearly entitled to utilize the credit available to them in respect of the input service towards payment of the service tax .....

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