2011 (6) TMI 299

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..... 0.04.2009.  2. Heard learned SDR. None appeared for the respondents. 3. The appellants are manufacturers of ACC sheets. They are also recipient of GTA services and as recipient they were liable to pay service tax. The dispute relates to use of cenvat credit account for the purpose of paying service tax on GTA services availed by them as recipient. The Commissioner (Appeals) has held that se .....

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