2007 (6) TMI 124

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..... record and heard both sides at length. It is seen that the appeals themselves can be disposed of. Accordingly, after granting admission, I proceed with the appeals. 2. All the appellants are manufacturers of Chlorine parafide. They are required to pay service tax in regard to goods transport service, involved in the transport of materials to their factories. They are also entitled to taking cred .....

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..... credit. That sub-Rule makes it clear that credit can be utilized for payment of excise duty as well as service tax on any output service. Thus, payment of service tax is a specifically authorized item in regard to service tax credit. In the present case, the appellant is treated as a service provider when he it service tax on transport service. Corollary of it is that the transport involved is an .....

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