9911796707
TMI Blog2014 (8) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... fter 18.4.2006 and relying upon Hon'ble High Court of Punjab and Haryana in the case of CCE, Chandigarh vs.Nahar Industrial Enterprises Ltd.-2012 (25) ELT STR 129 (P&H), appeal of party was allowed by the Tribunal. However, the department pointed out that the period involved in the Final Order No.1115/2012-SM (Br) dt.1.8.2012 passed in this case was prior to 18.4.2006. Accordingly ROM application was accepted and order was recalled. 3. None appeared on behalf of the appellant. Appellant have chosen not to avail the facility of hearing and requested the matter may be decided on merits. 4. The matter was examined with the assistance of ld. DR. 5. From the records, it is observed that the appellants have relied on the order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandigarh vs. Nahar Industrial Enterprises Ltd. And Hon'ble Tribunal's judgement in the case of ITC vs. CCE, Guntur-2011(23) STR 41 (T), there was no scope for utilization of credit arising out of GTA service used in the other service. 7. I have gone through the facts and above extracts for relevant judgements. DR has rightly pointed out to the latest authority in the form of Hon'ble Tribunal's judgement in the case of ITC Vs. CCE Guntur 2011 (23) STR 41 (T) where it has clearly been held that these was no scope for utilisation of credit arising out of GTA service used in the other service. 8. I have also gone through Commissioner (Appeals)'s Order. He after relying upon Hon'ble Tribunal judgement in Modipon Ltd. Vs. Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expressions 'provider' and 'provided' shall be construed accordingly. 8. From plain reading of this provision, it is clear that service received by an assessee cannot be treated as output service and in respect of such service received by him, he cannot be treated as provider of service. I find that the same view has been taken by the Board in its Circular No. 97/8/2007, dated 23.8.2007, wherein the Board has clarified that in terms of Cenvat Credit Rules, 'output service' means any taxable service provided by the provider of taxable service to be service receiver; that definition of 'provider of taxable service' includes a person liable to pay service tax; that reading the two definitions in conjunction, it is clear that, to form 'out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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