2007 (12) TMI 153

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..... utput service, and hence Cenvat Credit cannot be utilized for this purpose - held that Cenvat Credit can be utilized for payment of Service Tax on ‘Goods Transport Services’ by service recipient – revenue’s appeal rejected - ST/463 OF 2007-SMB - 1826 OF 2007-SM(BR) - Dated:- 18-12-2007 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT ORDER 1. The issue in dispute in this case is, as to whether .....

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..... OL- 1047 (CESTAT - Delhi) ; and R.R.D. Tex (P.) Ltd v. CCE 10 SIT 255 ( Mad. - CESTAT) . In the case of India Cements Ltd. v. CCE 2007 (80) RLT 719 (CESTAT - Chennai) , the view has been arrived at independent of the decision in the case of Nahar Industrial Enterprises Ltd. (supra). No contrary decision has been brought to my notice by the learned DR. 2. Following the .....

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