2008 (1) TMI 227

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..... he factory during the period 1-1-05 to 30-9-05 – as per Explanation to Rule 2(p) CCR, the inward transport is a GTA service and an output service, hence credit utilized validly - prima facie case against the impugned demand and penalties – stay granted - 5/229/2007 - 46/2008 - Dated:- 18-1-2008 - Shri P. Karthikeyan, Member (T) [Order per] - M/s. Rajshree Sugars Chemicals Ltd., Viluppur .....

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..... for movement of materials into and out of the factory, they were a provider of out put service. As a provider of output service, the assessee was not entitled to utilize Cenvat credit under Rule 3(4) of CCR. The said rule provided for utilizing Cenvat credit for payment of duty on final products or output service. 2. Moving the application, the ld. Consultant for the' appellants relies on the .....

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..... ut service" means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy-holder or any person, as the case may be, and the expressions "provider" and "provided" shall be construed accordingly. Explanation: For the removal of it is hereby clarified that if a person liable for paying service tax does not provide any taxable service or does no .....

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