2007 (10) TMI 161

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..... - Dated:- 22-10-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. After hearing the matter for sometime, we are of the view that the appeal itself can be decided today. Hence, we waive the requirement of pre deposit of the interest on the service tax and proceed to hear and decide the .....

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..... and credit is earned by the recipient on this service itself. He further states that under Rule 3(4)(e) of the said Rules, the Cenvat credit on service tax is permitted to be utilized for payment of service tax on any output service. As such, he submits that initial payment by the appellants through Cenvat credit was authorized under the rules and hence subsequent payment by cash cannot entail a .....

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..... 5. Shri Vineet Ohri, ld. Jt. CDR states that there is no objection to grant of the stay but the regular hearing of the appeal should be taken on another day. 6. After hearing both sides and on perusal of the case records as well as the cited decisions, we are of the view that the case of the appellants is squarely covered by the said decisions of the Tribunal. As such, we do not find any .....

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