TMI Blog2008 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... p) of CCR, service for which he was liable to service tax must be treated to be an ‘output service’, & that being the legal position, the appellant was entitled to utilize the cenvat credit for payment of service tax on such service – assessee’s appeal is allowed - ST/ 130/2008-SM - 1151/2008-SM(BR)/(PB), - Dated:- 18-8-2008 - Justice S.N. Jha, President Shri V. Swaminathan, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax. 2. Learned Counsel for the appellant submits that the question as to whether recipient of the taxable service, namely GTA service, is entitled to utilize cenvat credit for paying service tax on an 'output service' is no longer res-integra. He cited the decision in Bhushan Power Steel Limited vs. Commr. of C.Ex. Cus. Service tax, - 2008 (10) S.T.R. 18 (Tri.- Kolkata) which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'person liable for paying service tax' has been defined in rule 2(q) as having the same meaning as assigned to it in clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994. In the said Rules, in relation to taxable service provided by a goods transport agency, where the consignor or consignee of the goods is among other things a dealer of excisable goods, 'the person liable for payin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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