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2016 (10) TMI 183 - CESTAT AHMEDABAD

2016 (10) TMI 183 - CESTAT AHMEDABAD - TMI - Demand and imposition of penalty - utilisation of Cenvat Credit instead of making payment by cash or payment through PLA in discharging Service Tax on GTA service - recovery of Service Tax paid during the period of July 2006 to Sept. 2006 - Held that:- the issue is no more res integra and settled by the Gujarat High Court in the case of CCE&C Vs Panchmahal Steel Ltd. [2014 (12) TMI 876 - GUJARAT HIGH COURT]. Therefore, in view of the same, I do not fi .....

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URAT-II 3. The facts of the case, in brief, are that the appellants are engaged in the manufacture of excisable goods viz., Polypropylene falling under Chapter Headings 52.02 and 54.07 of CETA, 1985. The appellant had paid Service Tax amounting to ₹ 68,231/- during the period of July 2006 to Sept. 2006, on GTA service (Freight Charges) by debiting their Cenvat account instead of making payment by cash or payment through PLA. Demand notice was issued to them on 28.6.2010 for recovery of the .....

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