2009 (11) TMI 202

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..... .’05 to Jan.’06, they had paid service tax of Rs. 2,52,476 through debit in their CENVAT credit account of inputs and capital goods as they were persons liable to pay service tax on GTA services received by them for transportation of inputs and capital goods and outward transportation of their finished goods up to their depot (place of removal). The said amount of service tax paid was taken as inp .....

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..... ants herein are engaged in the manufacture of 'pneumatic tyres', availing credit of duty paid on inputs and capital goods and service tax paid on input services. During the period Mar.'05 to Jan.'06, they had paid service tax of Rs. 2,52,476 through debit in their CENVAT credit account of inputs and capital goods as they were persons liable to pay service tax on GTA services received by them for t .....

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..... nd that the issue stands settled in favour of the assessees by Tribunal's decisions in India Cements Ltd. v. CCE [2009] 18 STT 25 (Chennai - CESTAT) and R.R.D. Tex (P.) Ltd. v. CCE [2007] 10 STT 255 (Chennai - CESTAT). The Bench relied upon the Explanation under rule 2(p) of the CENVAT Credit Rules, 2004 to the definition of "output service" to hold that the assessees were providing output service .....

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