9911796707
TMI Blog2008 (1) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... were entitled to utilize credit of tax paid on the inputs GTA service, for payment of service tax on such service - disallowance of payment of Service Tax in respect of output service from the Cenvat account is not sustainable - 459, 465, 558 & 560 of 2007-SM(BR) - - - Dated:- 7-1-2008 - S.S. KANG, VICE PRESIDENT Atul Gupta CS Hemant Bajaj, Advocate for appellant. Ms. Archana P. Tiw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation :- For the removal of doubts it is hereby clarified that if a person liable for paying service tax does not provide any taxable service or does not manufacture final products, the service for which he is liable to service tax shall be deemed to be the output service." Admittedly, the appellants did not provide any taxable service, though they did manufacture an excisable product. Again, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory. Apparently, learned Commissioner lost sight of the above Explanation to the definition of "output service". The demand of service tax and the penalty imposed are set aside and this appeal is allowed." 5. In view of the above decision, disallowance of payment of Service Tax in respect of output service from the Cenvat account is not sustainable hence set aside. The appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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