2009 (5) TMI 740

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..... Since common issue is involved in these appeals, therefore, all are being taken up together for disposal. 2. After hearing both sides and on perusal of the records, I find that the appellants utilized Cenvat Credit for payment of Service tax on GTA service. Commissioner (Appeals) observed that utilization of Cenvat credit towards payment of service tax to GTA service is clearly in contraventio .....

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..... is an output service. Therefore, the finding of the Commissioner that since the appellants are manufacturers of excisable goods they cannot be treated as provider of output service is not sustainable. This Tribunal s decision in the case of Nahar Industrial Enterprises Ltd. also supports the appellant s case. In the case of Nahar Industrial Enterprises Ltd., reported in 2007 (7) S.T.R. 26 (Tri .....

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