2009 (7) TMI 559

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..... efore me, the respondents had paid service tax towards inward transport of goods by availing Cenvat credit, for the period from 1-8-2005 to 31-8-2005. Lower authority confirmed the demand. In the light of the decision of Andhra Pradesh Paper Mills Ltd. v. CCE 2009 -TMI - 34928 - CESTAT, BANGLORE, Commissioner (Appeals) give the benefit of Cenvat Credit. Tribunal held that the order of Commissioner .....

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..... ower authorities found this incorrect and issued a show-cause notice and on adjudication confirmed the demand of duty. On an appeal filed by the respondent before the Commissioner (Appeals), the Commissioner (Appeals) set aside the impugned order relying upon the decision of this Bench in the case of Andhra Pradesh Paper Mills Ltd. v. CCE [Final Order No. 728 (Bang.) of 2007, dated 28-6-2007]. 4 .....

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