2012 (10) TMI 795

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..... Assessee is liable to pay Service Tax on out-put services - appellant is eligible for Cenvat credit. Out-ward transportation - whether the appellant is eligible for the credit of Service Tax paid on out-ward transportation of finished goods from the place of removal during the period from April, 2005 to September, 2005 - Held that:- Credit of Service Tax would be available in respect of Servic .....

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..... s, 2004, prior to 19/4/2006 read as under : (p) output service means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions provider and provided shall be construed accordingly. Explanation . - For the removal of doubts it is hereby clarified that if a person liable for pa .....

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..... o be out-put services and appellant is eligible for Cenvat credit. 4. The second issue in this appeal is whether the appellant is eligible for the credit of Service Tax paid on out-ward transportation of finished goods from the place of removal during the period from April, 2005 to September, 2005. 5. Both sides agreed that the issue is settled in favour of the assessee in view of the decision .....

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