2007 (2) TMI 6

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..... -IV/(SMB), - Dated:- 14-2-2007 - [Order].- I have heard both sides on the above appeal against the denial of service tax credit of Rs. 74,609/- on the ground that the tax was paid by service providers of Steamer Agent services for payment of service tax on output service of Cargo Handling and both services, do not fall within the same sub-clause of clause (90) of Section 65 of Chapter V of the .....

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..... der and steamer agent, therefore both the input and output service should be considered to fall in the same category as per Rule 3(i) and Rule 3(2) is only a deeming provision which cannot solely be relied upon for the purpose of denying service tax credit to the appellants. However, in view of the deeming provision which clearly states that two services shall be deemed to be falling in the same c .....

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