2007 (7) TMI 32

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..... n of freight on road transport service - Held that revenue contention was not correct on the ground that respondent made payment also through cenvat credit
[Order per] - Heard both sides. The revenue is in appeal aggrieved by the orders passed by the Commissioner (Appeals). The issue in the present appeal relates to whether the respondent is liable to pay Service tax in cash under TR-6 challan .....

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..... is squarely covered by the Tribunal decision in the case of CCE Chandigarh v. M/s Nahar Industrial Enterprises Ltd. Service tax Appeal No. 22 of 2007-NB(SM) re ported in 2007 (7) S.T.R. 26 (Tri.) 2007 TIOL-555-CESTAT, DEL and The India Cement Ltd. v. CCE, Salem in Appeal No. S/PD/128/06 and S/25912006 reported in 2007 (7) S.T.R. 569 (Tri.) = 2007 TIOL-645-CESTAT, MAD in favour of the assessee. In .....

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..... ch for correct interpretation of the aforesaid explanation. According to him the respondents herein admittedly a manufacturing unit as such it does not fall within the meaning of explanation so as to attract definition of "output service". I am unable to agree with the said contention raised by the ld. JDR as rightly observed by the Commissioner (Appeals), the respondent herein do fall within the .....

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