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2010 (10) TMI 754 - AT - Service TaxAppellants had used Cenvat Credit for payment of service tax on the services rendered by them under the category of "Transport of Goods by road services" - period January, 2005 to December, 2006 - Held that:- appellants, while paying service tax on GTA service availed in connection with removal of their final product from factory, were doing so on an "output service" and, therefore, they were entitled to utilize, for payment of service tax on such service, credit of the tax paid on the input GTA service availed by them in connection with receipt of inputs into their factory, order set aside and the appeal allowed. [Flowserve Microfinish Valves (P.) Ltd. (2007 - TMI - 3568 - CESTAT BANGALORE)]
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