9911796707
TMI Blog2008 (3) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... they were entitled to utilize credit of the tax paid on the input GTA service (availed by them in connection with receipt of inputs into their factory), for payment of tax on such service - 731 of 2007/SM (BR) - - - Dated:- 5-3-2008 - Mr. P.K. Das, Member (Judicial) Shri S.L. Meena, Authorized Representative (SDR) for the appellant. S/Shri S.C. Kamra, G.K. Mahajan, Advocate for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um.) 3. The Tribunal in the case of India Cement Ltd. (Supra) held, as under :- "3. After examining the provisions of the Cenvat Credit Rules, 2004, we come across an Explanation to the definition of "output service" under Rule 2(p), which reads as under :- "Explanation.- For the removal of doubts it is hereby clarified that if a person liable for paying service tax does not provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their final product from factory, were doing so on an "output service" and, therefore, they were entitled to utilize, for payment of service tax on such service, credit of the tax paid on the input GTA service availed by them in connection with receipt of inputs into their factory. Apparently, learned Commissioner lost sight of the above Explanation to the definition of "output service". 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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