TMI Blog2014 (8) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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 ‘output service’, taxable service has to be actually provided by the provider of taxable service and that even if due to a legal fiction, a consignor or a consignee qualifies to fall under the definition of a person liable to pay service tax (and consequently a provider of taxable service), it cannot be said that he has actually provided any taxable service. Just because in respect of the service provided by a Goods Transport Agent (GTA) the consignee has been made l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r) 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 in the case of Nahar Industrial Enterprise [2007 (7) Service Tax Rules, 1994 26 (T)]. Period involved in that case was not the same as in the present case which was financial year 2005-06 and 2006-07. The issue whether Cenvat credit can be utilised for paying service tax on certain input services by treati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central Excise, Ghaziabad 2010 (19) STR 217 (Tri.-Del), agreed with adjudicating authority s finding that by passing the service tax on uniward transportation from the Cenvat credit account , they have over ridden the provision of the rule causing such utilisation of Credit to be irregular and inadmiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 output service , taxable service has to be actually provided by the provider of taxable service and that even if due to a legal fiction, a consignor or a consignee qualifies to fall under the definition of a person liable to pay service tax (and consequently a provider of taxable service), it cannot be said that he has actually provided any taxable service. Just because in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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