TMI Blog2011 (8) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by the respondents are applicable to the facts of the case though it is not the fact? Held that:- We answer the substantial questions of law against the revenue and in favour of the assessee and hold that the appeal is devoid of merit and pass the following order. - C.E.A. No. 202 of 2008 - - - Dated:- 12-8-2011 - V.G. Sabhahit and B. Manohar, JJ. Shri S.N. Rajendra, Advocate, for the Appellant. Shri Madanmohan M. Khannur, Advocate, for the Respondent. JUDGMENT This appeal is filed by the revenue being aggrieved by the order dated 7-3-2008 wherein the appeal filed by the revenue being aggrieved by the order passed by the appellate authority Order-in-Appeal No. 284/2006-C.E., dated 20-9-2006 by which Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 284/2006-C.E. and the appellate authority by order dated 20-9-2006 allowed the appeal holding that since the assessee has involved in the manufacturing activity also, the circular dated October 3, 2005 is not applicable and wherefore the assessee has not committed any irregularity by discharging service tax liability of goods transport service received by them by treating them as output credit service tax inasmuch as use of such credit is open to them for discharging liability on any dutiable goods or taxable services and accordingly allowed the appeal and set aside the original order impugned in the appeal. Being aggrieved by the same, the revenue preferred appeal before the CESTAT, South Zonal Bench, Bangalore in Appeal Nos. 349 350/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent argued in support of the order passed by CESTAT and the appellate authority and submitted that since respondent has also undertaken manufacturing activity, the assessee is not covered by the said Circular dated 3-10-2005 as held by the appellate authority and the Tribunal concurrently and wherefore the availment of Cenvat credit was justified. 8. We have given careful consideration to the contentions of the learned counsel appearing for the parties and scrutinized the material on record. 9. The material on record would clearly show that respondent-assessee is a registered holders of service tax certificate and also under the excise act as the respondent is manufacturing the mosaic tiles and the assessee is involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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