2009 (6) TMI 882

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..... ER The appellants herein incurred freight on transportation of inputs to its factory and also for transportation of the finished from the place of removal. They also paid service tax as recipients of the GTA service. On payment of service tax towards GTA service, the appellants availed equal amount as credit of service tax incurred on input service. The original authority adjudicated the allegati .....

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..... as recipients of services. There is no dispute or doubt as regards the details of the service tax paid. Other requisite particulars are available in the respective transport document relating to each amount of credit. In the circumstances, prayer for waiver of the adjudged dues is allowed and the recovery thereof stayed pending decision in the appeal. (Order dictated and pronounced in open Court .....

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