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TMI Blog2007 (12) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. S/190/2007 - 1464/2007 - Dated:- 7-12-2007 - Shri P.G. Chacko, Member (J) [Order per] - After examining the records and hearing both sides, I note that the lower authorities have demanded service tax of Rs. 94,801/- from the appellants for the period April-September 2005 on the ground that CENVAT credit on input services to the above extent was wrongly utilised for payment of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 "provided" shall be construed accordingly. Explanation : For the remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of duty paid on any input or capital goods co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 , as 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 industrial Enterprises Ltd. in Appeal No. 22 of 2007-NB ..... X X X X Extracts X X X X X X X X Extracts X X X X
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