9911796707
TMI Blog2007 (5) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... to be disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. The appellants are manufacturers of cotton yarn. They pay Service Tax on "Goods Transport Agency's Service" received in connection with inward movement of their inputs. They also pay similar tax on similar service received in connection with outward movement of their final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith reference to Explanation to the definition of "Output service" under Rule 2 (p) of the CENVAT Credit Rules, 2004. The definition, with the Explanation, is reproduced below: "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 "provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provide any taxable service, the service for which he is liable to pay Service Tax shall be deemed to be "output service". Accordingly, the "Goods Transport Agency's Service" on which the appellants paid Service Tax shall be deemed to be their "output service". It would follow that, for payment of Service Tax on this "output service", credit of Service Tax paid on any input service and/or credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o their factory." The Explanation referred to in the above order of this Bench (Final Order No. 262/07 dated 20-3-2007) is the same as what has already been discussed earlier in this order. Even without reference to the Explanation, a learned Single Member of the Tribunal at Delhi allowed similar credit to the assessee in the case of Commissioner of Central Excise, Chandigarh v. M/s. Nahar Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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