9911796707
TMI Blog2013 (12) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed - decided against Revenue. - CMA (MD) Nos. 1427 & 1428 of 2009 and CMA (MD) No. 976 of 2011 - - - Dated:- 11-12-2013 - Mr. A. Selvam and Mr. G. Chockalingam, JJ. JUDGMENT These Civil Miscellaneous Appeals have been directed against the common order passed in Final Order Nos. 688 of 2009 and 689 of 2009, dated 16-6-2009 and also Final Order No. 268 of 2011 dated 4-2-2011 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The Respondent herein has been engaging in producing cotton yarn and the Respondent is liable to pay Service Tax and the Respondent has also paid Cenvat credit of duty. Under the said circumstances, the appellant has issued the proceedings in question whereby dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial questions of law have been settled for consideration : (i) Explanation to Rule 2(p) of the Cenvat Credit Rules, 2004 defines the meaning of output service that if a person liable for paying Sercice Tax does not provide any taxable service or does not manufacture final product, the service for which he is liable to pay Service Tax shall be deemed to be the output service . The assessee are not providing any taxable service but are manufacturing final product. Whether the Tribunal is correct in law to hold the assessee as an output service provider? (ii) Whether the Tribunal is correct in law in holding that the assessee is a deemed output service provider solely on the basis of explanation to Rule 2(p) of Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cash has been rejected and further it has been held that the assessee can utilise Cenvat credit for the purpose of paying service tax. Since as per the decisions referred to earlier, the respondent/assessee is not liable to pay service tax in the form of cash and also entitled to utilise Cenvat credit for the purpose of paying tax, it is needless to say that all the orders passed by the Appellate Tribunal are perfectly correct and the same do not require any interference. Therefore, viewing from any angle, the contention putforth on the side of the appellant is not factually and legally sustainable and the substantial questions of law settled in the present Civil Miscellaneous Appeals are not having substance at all and altogether these Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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