2008 (2) TMI 149

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..... fications, instructions standards processing procedures & techniques for manufacturing the garments – assessee not been given an opportunity of hearing - stay application is allowed - matter is required to be remanded to the Commissioner - ST/411/2007 - 87/2008 - Dated:- 6-2-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : S.L. Peeran, Member (J)] - The .....

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..... ad also availed input service. The Commissioner has rejected the benefit of input service on the ground that the output service was provided by the foreign service providers. He has held that it would be a ludicrous proposition to state. The assessee availed and utilized Cenvat credit of Service Tax paid on input service in India, while the output service was provided from outside India. On this p .....

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..... (S.C.)]. They have also raised several grounds to contend that the Rule 3 of Cenvat Credit Rules, 2004 clearly laid down that when no output service/taxable service has been provided by the assessee, availment of credit is not admissible. This plea of the appellant is required to be considered as they have not been given an opportunity of hearing. In view of this position, the stay application is .....

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