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TMI Blog2015 (10) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... gh court (supra), I hold that there is no infirmity in the order passed by Commissioner (Appeals). Accordingly, both the impugned orders are upheld - Decided against Revenue. - Appeal Nos. E/47/2010, E/48/2010 & E/CO/10,11/2010 - - - Dated:- 17-4-2015 - R. Periasami, Member (T),J. For the Appellant : Mr K P Muralidharan, AC (AR) For the Respondent : Mr J Shankar Raman, Adv. ORDER Per: R Periasami: As the issue involved in these appeals is common, therefore both the appeals are taken up together for disposal. 2. Heard both sides. 3. The issue relates to availment of cenvat credit on Goods Transport Agency Service and its utilization for payment of service tax. Revenue filed against the impugned orders wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven under Section 37 of the Central Excise Act and under Section 94 of the Finance Act. The Rule 2(l) defines 'input service', which reads as follows :- 2(l) 'input service' means any service - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'input service', in contrast to this, the explanation given under 'output service' in Rule 2(l) of Cenvat Credit Rules, thus deems that in the case of a person not proving taxable service or manufacture final products but liable for paying Service Tax, the service for which he is liable to pay Service Tax by reason Section 62(2) of the Finance Act, 1994 shall be deemed as 'output service'. Thus, while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule 2(p) of the Cenvat Credit Rules, as a provider of output service, is entitled to all benefits that a person providing input service would be entitled to in the matter of Cenvat credit adjustment. Thus, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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