SANGAM SPINNERS Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Appeal No. 533(RKS)CE/JPR -II/2007 dated 27.09.2007.

(2.) HEARD both sides and perused the records.

(3.) BOTH the lower authorities have held that the Appellant being recipient of GTA services, it cannot be said as provider of output services and cannot utilize the balance in the Cenvat credit.