2014 (12) TMI 123

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..... 2004, the utilization of payment of service tax is available on output service - Held that:- appellant has placed reliance on the instructions of the Board dated 3-10-2005, which has clarified Section 68(2) of the Finance Act, 1994. These instructions of the Board are not relevant for the purpose of deciding this Tax Appeal. For the aforesaid reasons, no substantial question of law arises - Decide .....

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..... for input service Cenvat credit can be utilized by the respondent or not in the impugned order, the Tribunal has relied on various judgments rendered by it, wherein it has been held that for input service also Cenvat credit can be utilized. Learned counsel for the appellant has urged that Cenvat credit can only be utilized as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004 for an output service .....

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..... E, Salem - 2007 (7) S.T.R. 567 (Tri.-Chennai). 4. C.C.E, Nagpur v. Visaka Industries Ltd. - 2007 (8) S.T.R. 231 (Tri.-Mumbai). 3. The law declared by the above decisions that the service tax required to be paid by the recipients on the goods transport agency services can be paid from the Modvat credit account. In view of the above, I set aside the impugned order and allow the appeal with con .....

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