TMI Blog2006 (4) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... partment's appeal in this case against order-in-appeal dated 28.10.04 which set aside the order-in-original denying the Modvat credit of the service tax taken by the respondent. 2. Brief facts that arise for consideration are that respondents are registered With the authorities for providing online information and database access and/or retrieval services. The respondent availed the credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent in this case will fall under the category of taxable service provided to a customer, by a commercial concern, In relation to on line information and database access or retrieval or both in which electronic form through computer net work in any manner, while the service tax paid by the BSNL get covered under the heading of taxable services to a subscriber by the telegraph authority in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both the sides and records. I find that the question involved in this case is in a very narrow compass. The question involved in this case is whether as per sub- Rule 2 of Rule-3 Service Tax Credit Rules, the respondents are eligible for availment of input stage credit or not. In order to appreciate the said rule it to be noted that the said rule during the relevant period was as under: "For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Credit Rules, to my mind, the intention of the Govt. was to grant the benefit of the input stage service tax paid by the person availing such services. This is borne out from the fact that the definition of the input service is very clear and it says that taxable service received and consumed by a service provider in relation to rendering of output service. In this case respondent here ..... X X X X Extracts X X X X X X X X Extracts X X X X
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