2009 (11) TMI 136

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..... . Ansurkar for the Respondent. ORDER 1. The revenue has filed this appeal. The main issue in this case is that since the inward transportation of inputs and outward transportation of finished goods are input services as per rule 2(l) of the CENVAT Credit Rules, 2004, the payment of same should have been made in cash through TR6 Challans and not through CENVAT account, which can be utilized only .....

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..... vice" and the appellants were entitled to utilize credit for payment of such output service vide rule 3(4)(e) of the Cenvat Credit Rules. He further relied on Paharpur Cooling Towers Ltd. v. CST [Final Order No. A/1246 (Kol.) of 2008, dated 11-12-2008] wherein it was held, that utilization of credit for payment of service tax on GTA service - Credit can be used for paying service tax on GTA servic .....

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..... x falls in either of the two categories (a) neither a service provider, (ii) nor a manufacturer, then the service is deemed to be an output service. In this case the respondent is not a service provider. Hence, the service is in question is an output service, which is covered by rule 3(4)(e) of the CENVAT Credit Rules, 2004 and the case of the respondent is covered by Paharpur Cooling Towers Ltd. .....

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