TMI Blog2007 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ot correct and set aside demand and penalty - ST/340/2006 - 728/2007 - Dated:- 28-6-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal arises out of Order-in-Original No.16/2006(VR), dated 8-9-2006 passed by the Commissioner of Central Excise Customs, Visakhapatnam-II Commissionerate. 2. Revenue proceeded against the appellant on the ground that they had paid the Service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for the appellants and Shri Anil Kumar, the learned JDR, for the Revenue. 4. We have heard both sides in the matter. According to the Adjudicating Authority, the inward transportation of goods by road service is an "input service" as provided in clause (ii) of Rule 2(1) of the Cenvat Credit Rules, 2004. Since in terms of Rule 3(4)(e) of the Cenvat Credit Rules, Cenvat credit may be utili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be the out put service." In terms of the explanation above, the service on which the appellant pays Service tax will be deemed to be an 'output service', as the appellant is only a recipient of the transport of goods by road service. When the service is deemed to be an 'output service', the Service tax can be paid by way of Cenvat Credit in terms of Rule 3(4)(e) of the Cenvat Credit Rules. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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