TMI Blog2014 (11) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007, 1470 of 2007, 1471 of 2007, 1472 of 2007, 1481 of 2007, 1486 of 2007, 1413 of 2008 and 95 of 2010 - - - Dated:- 17-12-2013 - A. Selvam and G. Chockalingam, JJ. Shri R. Aravindan, for the Appellant. Shri N. Sudalaimuthu for S. Karunakar and G.R. Swaminathan, for the Respondent. JUDGMENT These Civil Miscellaneous Appeals have been directed against the Final Order Nos. 761, 757, 764, 766, 763, 751, 753, 756, 762, 749, 765, 759, 748, 752, 758, 760, 754, 755, 933, 931, 934, 935, 932, 1216, 930, 1122, 750, 747/2007, 427/2008 and 766/2009 passed in Appeal Nos. S/235/2006, S/231/2006, S/238/2006, S/240/2006, S/237/2006, S/225/2006, S/227/2006, S/230/2006, S/236/2006, S/223/2006, S/239/2006, S/233/2006, S/222/2006, S/226/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. after hearing both sides has come to a conclusion that since each respondent has been engaging in manufacturing cotton yarn and since they used to collect raw materials from various places and taken the same to manufacturing places, each respondent is not liable to pay Service Tax and they are entitled to use Cenvat credit. Against the final orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, these Civil Miscellaneous Appeals have been preferred at the instance of the department as appellant. 4. Since common questions of law and facts are involved in all the Civil Miscellaneous Appeals, Common Judgment is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Output Service that a person liable for paying Service Tax does not provide any taxable service or does not manufacture final product, the service for which he is liable to pay service tax shall be deemed to be the output service SSSM are not providing any taxable service but are manufacturing final product, whether, the Tribunal is correct in law to hold SSSM as on Output Service provider? (ii) Whether the Tribunal is correct in law in holding that SSSM is a deemed output service provider with reference to explanation to Rule 2(p) of Cenvat Credit Rules, 2004 and allow the assessee to pay Service Tax on GTA services through input credit? 8. At the time admitting C.M.A (MD) No. 95 of 2010, the following substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 10. The learned counsel appearing for the appellant has fairly conceded that similar question of law has been decided by the Division Bench (Principal Seat) of this Court in C.M.A. No. 894 of 2008 [The Commissioner of Central Excise, Salem 636 600 v. M/s. Cheran Spinners Limited, Pathari, Sowthapuram (PO), Namakkal District] [2014 (33) S.T.R. 148 (Mad.)], wherein it has been clearly held that in respect of nature of manufacturing done by the respondent, imposition of Service Tax does not arise and respondent is entitled to use Cenvat credit. 11. In the decision rendered by the Division Bench in paragraph No. 10, it is observed as follows : Going by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not find any error in the reasoning of the Tribunal that in the payment of service tax liability by the recipient of taxable service, such assessees are also entitled to make use of Cenvat Credit to discharge their liability under the Service Tax provisions. Consequently, we do not agree with the submission of the Revenue to set aside the order of the Tribunal . 12. Since the legal question involved in these Civil Miscellaneous Appeals has already been decided by a similar Bench of this Court, this Court is of the view that the contention put forth on the side of the appellant is not legally acceptable and the substantial questions of law settled in these Civil Miscellaneous Appeals are not having substance and altogether all the Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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