9911796707
TMI Blog2006 (2) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... r] - The Department's appeal in this case against order-in-appeal dt. 28-10-2004 which set aside the order-in-original denying the Modvat credit of the service tax taken by the respondent. 2. Brief facts that arise for consideration are that respondents are registered with the authorities for providing online information and database-access and/or retrieval services. The respondent availed the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in this case will fall under the category of taxable service taxable service provided to a customer, by a commercial concern in relation to on line information database access or retrieval or both in which electronic form through computer network in any manner, while the service tax paid by the BSNL get covered under the heading of taxable services to a subscriber by the telegraph authority in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the submissions made by both the sides and perused the records. I find that the question involved in this case is in a very narrow compass. The question involved in this case is whether as per sub-rule (2) of Rule 3 of Service Tax Credit Rules, the respondents are eligible for availment of input stage credit or not. In order to appreciate the said rule it to be noted that the said rule during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the sub-rule (2) of Rule 3 of the Service Tax Credit Rules, to my mind, the intention of the Govt. was to grant the benefit of the input stage service tax paid by the person availing such services. This is borne out from the fact that the definition of the input service is very clear and it says that taxable service received and consumed by a service provider in relation to rendering of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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