9911796707
TMI Blog2014 (11) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... 48, 752, 758, 760, 754, 755, 933, 931, 934, 935, 932, 1216, 930, 1122, 750, 747/2007, 427/2008 and 766/2009 passed in Appeal Nos. S/235/2006, S/231/2006, S/238/2006, S/240/2006, S/237/2006, S/225/2006, S/227/2006, S/230/2006, S/236/2006, S/223/2006, S/239/2006, S/233/2006, S/222/2006, S/226/2006, S/232/2006, S/234/2006, S/228/2006 S/229/2006, S/114/2007, S/l12/2007, S/115/2007, S/116/2007, S/l13/2007, S/129/2007, S/111/2007, S/122/2007, S/224/2006, S/221/2006, S/205/2007 and S/110/2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The respondents herein are the manufacturers of cotton yarn and they used to get raw materials from outside and also used to take the same to manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, these Civil Miscellaneous Appeals have been preferred at the instance of the department as appellant. 4. Since common questions of law and facts are involved in all the Civil Miscellaneous Appeals, Common Judgment is pronounced. 5. At the time admitting C.M.A (MD) Nos. 1461 to 1474 of 2007, the following common substantial question of law has been settled for consideration : "Explanation to 2(p) of the Cenvat Credit Rules, 2004 defines the meaning of "Output Service" that a person liable for paying Service Tax does not provide any taxable service or does not manufacture final product, the service for which he is liable to pay Service Tax shall be deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Whether the Tribunal is correct in law in holding that SSSM is a deemed output service provider with reference to explanation to Rule 2(p) of Cenvat Credit Rules, 2004 and allow the assessee to pay Service Tax on GTA services through input credit? 8. At the time admitting C.M.A (MD) No. 95 of 2010, the following substantial questions of law have been settled for consideration : (i) When Explanation to Rule 2(p) of the Cenvat Credit Rules, 2004 defines the meaning of "Output Service" that a person liable for paying Service Tax does not provide any taxable service or does not manufacture final product, the service for which he is liable to pay Service Tax shall be deemed to be the "output service". T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, Pathari, Sowthapuram (PO), Namakkal District] [2014 (33) S.T.R. 148 (Mad.)], wherein it has been clearly held that in respect of nature of manufacturing done by the respondent, imposition of Service Tax does not arise and respondent is entitled to use Cenvat credit. 11. In the decision rendered by the Division Bench in paragraph No. 10, it is observed as follows : "Going by the fiction under Section 6B(2) of the Finance Act, 1994 and Cenvat Credit Rules, 2004, deeming the payer of Service Tax as the person liable for paying the Service Tax in relation to such service, it is clear that while in the case of "input service" any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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