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M/s Hira Steels Limited Versus C.C. Ex. & Customs, Raipur

Central Excise Appeal No.660 of 2007-SM(BR) - Final Order No. 724/2009-SM(BR) - Dated:- 15-7-2009 - Shri M. Veeraiyan, Member (Technical). Shri Hemant Bajaj, Advocate for the Appellant. Shri Iskitkhar Baig, Authorized Departmental Representative (DR) for the Revenue. ORDER Per M. Veeraiyan: This is an appeal against the order of Commissioner (Appeals) No. 13-ST/RPR-I/2006 dated 11.12.2006. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant has availed credit of service .....

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ating to the period from 16.6.05 to October 2005 is sought to be denied on the ground that the tax relates to freight paid to the Goods Transport Agency on the services used for removal of goods from the place of removal. 4. Learned Advocate for the appellant submits that as recipient of services under the Head Goods Transport Agency the appellant themselves paid the service tax in respect of inward freight under TR-6 challans and took the same as Cenvat credit. The service tax paid is not in di .....

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