2009 (5) TMI 391

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..... ed 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 contravention of provisions of rule 3(4) of .....

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..... er 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 CCE v. Nahar Industrial Enterprises Ltd. [2007] 10 STT 117 (New Delhi - CESTAT) it has been held that in view of rule 3(4) of Cenvat C .....

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