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TMI Blog2018 (1) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... P.K. Dubey, DRs Respondent: Ms. Santosh Khandelwal, CS ORDER PER ANIL CHOUDHARY : The present appeal is filed by the Department against the order-in-Original No. 47/Commr/Noida/2012-13 dated 30.11.2012 passed by the Commissioner, Customs & Central Excise, Noida. The period in dispute is October 2006 to September 2011. 2. The brief facts of the case are that, the assessee-Respondent had av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side India and received in India shall not be treated as output services for the purpose of available credit of duty of excise paid on any input or service tax paid on any input services under Cenvat Credit Rules, 2004. 4. On the other hand, learned counsel for the assessee-Respondents, reiterated the findings of the impugned order. 5. Having heard the rival contentions, we observe that Rule 3(4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service" From the record, it also appears that an identical issue has come up for consideration before the Tribunal in the case of M/s Indian Acrylic Ltd. vs CCE, Chandigarh-II, 2012 (28) STR 354 (Tri-Del.), wherein it was observed that: "8. Similarly, the Tribunal in the case of Shree Rajasthan Syntex Ltd. v. CCE reported in 2011 (24) S.T.R. 670 (Tri.-Del.) has held that such utilisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether the appellant can be said to be the provider of any output services. The term 'output services' defined under Rule 2(p) of the Cenvat Credit Rules mean that "any taxable service provided by the provider of taxable service......". The term 'provider of taxable service' has been defined in Rule 2(r) of the Rules to include "a person liable for paying service tax". It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed with consequential relief to the appellants." 6. By following the earlier decision (supra), we find no reason to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned therein. 7. In the result, the appeal filed by the Department is dismissed. The cross-objection also stands disposed of accordingly. (Operative portion of the order was pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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