2009 (4) TMI 340

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..... 007, Commissioner (Appeals) held that credit can be utilized. Tribunal also upheld the order of Commissioner (Appeals). - ST/619 OF 2008-SM(BR) - 378 OF 2009-SM(BR) - Dated:- 24-4-2009 - P.K. DAS, JUDICIAL MEMBER S. Gautam for the Appellant. ORDER 1. Revenue filed this appeal against the order of the Commissioner (Appeals), whereby adjudication order was set aside. 2. After hearin .....

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..... -rule makes it clear that credit can be utilised for payment of excise duty as well as service tax on any output service. Thus payment of service tax is a specifically authorised item in regard to service tax credit. In the present case, the Appellant is treated as a service provider when he paid service tax on transport service. Corollary of it is that the transport involved is an output service. .....

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