2008 (3) TMI 170

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..... him will be deemed to be an output service u/r 2 - prima facie, of the view that the appellant is entitled to avail of Cenvat credit towards payment of service tax on the output service - stay application is thus allowed - ST/753/2007 - ST/99/2008-(PB), - Dated:- 14-3-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Ravi Raghvan, Advocate, for the Appellant. S .....

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..... llant can be said to be the provider of any output service. The term 'output service' has been defined in Rule 2 of the Cenvat Credit Rules to mean "any taxable service provided by the provider of taxable service "………". The term 'provider of taxable service' has been defined iii Rule 2(r) of the Rules to include "a person liable for paying service tax". It is not in dispute that as recipient of se .....

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