NAGAMMAI COTTON MILLS PVT. LTD Vs. CCE

JUDGEMENT

(1.) I have heard both sides on the application for waiver of predeposit of service tax of Rs. 1,11,030/ - confirmed against the assessees on the ground that goods transport agency service received by them is not an out put service and therefore, service tax payable on such service cannot be paid through cenvat credit, during the period 19.04.06 to 30.09.06, and penalty of Rs. 5,000/ - imposed under Rule 15 of the Cenvat Credit Rules.