TMI Blog2007 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal dismissed - ST/336 and 337/2006 - 1066 and 1067/2007 - Dated:- 10-9-2007 - [Order per (Oral)]. - Both these Revenue appeals raise a common question of law and facts and hence, they are taken up together for disposal as per law. The Commissioner (A) has decided four appeals against four different units on same issue. He has set aside the Orders-in-Original by which the Service Tax had be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utput service, there is no restriction under Rule 2(4) of Cenvat Credit Rules, 2004 to utilize the same as credit. He upheld the utilization. He had also noted the definition of "Output Services" as per Rule 2(p) as it stood prior to 19-4-2006 and "provider of taxable service" as per Rule 2(r) to claim Goods Transport Services is both input and output services in their cases and they were eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules,2004, the Cenvat credit can be utilized for payment of "Service Tax on output service". It is stated that "output service" means any taxable service provided by the provider of taxable service to a customer, client, subscriber, policyholder or any other person, as the case may be and the expressions "provider" and "provide" shall be construed accordingly. It is stated that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration on 7-9-2007 and after due consideration of the matter and applying the ratio of the two Tribunal rulings dismissed the appeals of the Revenue in ST/335/2006 and ST/338/2006. He relies on the ruling of The India Cement Ltd. v. CCE, Salem - 2007 (7) S.T.R. 569 (Tribunal) = 2007 TIOL 645 (CESTAT-MAD) and CCE, Chandigarh v. M/s. Nahar industrial Enterprises Ltd. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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