TMI Blog2014 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no prohibition for utilizing the credit for the payment of Service Tax. - No question of law arises - CCE, Chandigarh v. M/s. Nahar Industrial Enterprises Ltd. [2007 (3) TMI 201 - CESTAT NEW DELHI] and The India Cements Ltd. v. CCE, Salem [2007 (3) TMI 83 - CESTAT, CHENNAI] - Decided against Revenue. - C.E.A. No. 31 of 2008 with C.E.A. No. 32 of 2008 - - - Dated:- 12-8-2011 - V.G. Sabhahit and B. Manohar, JJ. Shri Mruthyunjaya Tata Bangi, Advocate, for the Appellant. Shri Chidanand Urs. B.G. and Madanmohan M. Khannur, Advocates, for the Respondent. JUDGMENT These appeals are preferred by the Revenue against the order passed in Appeal Nos. ST-335/2006 and ST-338/2006, dated 10-9-2007 [2008 (10) S.T.R. 21 (Tri.-Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e preferred before the Appellate Authority. The Appellate Authority passed a common order holding that the availing of credit on Service Tax on goods transported service paid by the recipient of such a service is not available unless the person concerned is also providing some other output services or is manufacturing dutiable goods on which Cenvat credit taken on input service as well as input goods is available for utilization and there is no one to one correlation between credit availed and utilized and in view of the Circular dated 3-10-2005 issued by the Department C.B.E. C., does not bar the appellant from availing the credit on goods transport input service and use the credit for either paying duty on deemed goods transport output ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the principles laid down by the Hon ble Supreme Court (sic) in the case of CCE, Chandigarh v. M/s. Nahar Industrial Enterprises Ltd. [2007-TIOL-555-CESTAT-DEL = 2007 (7) S.T.R. 26 (Tri. - Del.)] and The India Cements Ltd. v. CCE, Salem [2007-TIOL-645-CESTAT-MAD = 2007 (7) S.T.R. 569 (Tri. - Chennai)] wherein similar issue as involved in this case has been answered in favour of the assessee and against the Revenue. 7. In view of the above, we hold that the order passed by the Appellate Authority and the Tribunal is justified and in the facts of the case do not give rise to any question of law to be decided in these appeals. Accordingly we hold that the appeals are devoid of merit and pass the following order. ORDER 8. Appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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