2008 (3) TMI 224 - AT - Service Tax

Commissioner by relying on decisions of tribunal in another cases, held that there is no restriction for utilization of credit by the manufacturer towards payment of Service Tax - contention of revenue is that the decision of the Tribunal in those cases is not accepted by the revenue, the appeal has been filed - revenue has not produced any order staying the operation of the order passed by Tribunal - Hence in view of those decisions, there is no infirmity in the order of Comm. (A)

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the revenue against the decision of the Commissioner (Appeals) allowing utilization of Cenvat credit by the manufacturer for payment of Service Tax as a service provider. The Tribunal relied on its previous decision in the case of CCE v. Nahar Industrial Enterprises Ltd. The revenue's appeal was dismissed as they did not provide any order staying the Tribunal's decision.