TMI Blog2007 (5) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... rect and set aside demand - Appeal No. S/12/2007 - Final Order No. 606/2007 and Stay O. No. 454/2007 - Dated:- 18-5-2007 - [Order per] - After examining the records and hearing both sides, I am of the view that the appeal itself requires to be disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. The appellants are manufacturers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority. The present appeal is directed against denial of the CENVAT credit. 3. After hearing both sides and considering their submissions, I find that the short question arising for consideration in this case required to be settled with reference to Explanation to the definition of "Output service" under Rule 2 (p) of the CENVAT Credit Rules, 2004. The definition, with the Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot providing any but they were discharging Service Tax liability in respect of the "Goods Trans port Agency's Service" received for the inward and outward movement of goods. As per the above Explanation, where a person liable for paying Service Tax does not provide any taxable service, the service for which he is liable to pay Service Tax shall be deemed to be "output service". Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l their final product from factory, were doing so on an "output service" and, therefore, they were entitled to utilise, for payment of Service Tax on such service, credit of the tax paid on the in put GTA service availed by them in connection with receipt of inputs into their factory." The Explanation referred to in the above order of this Bench (Final Order No. 262/07 dated 20-3-2007) is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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