2009 (4) TMI 340

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..... sioner (Appeals), whereby adjudication order was set aside. 2. After hearing the ld. DR and on perusal of the records, I find that the issue involved in this case relates to whether the credit availed on inputs and capital goods and input services can be utilised for discharging the liability of Service Tax on GTA services. It is seen that the Commissioner (Appeals) set aside the Adjudication Ord .....

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..... rvice. Corollary of it is that the transport involved is an output service. Therefore, the finding of the Commissioner that since the Appellants are manufacturers of excisable goods they cannot be treated as provider of output service is not sustainable. This Tribunal's decision in the case of Nahar Industrial Enterprises Ltd. also supports the Appellant's case." 3. In view of the above decisions .....

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