2008 (10) TMI 52

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..... Application No E/Stay/261/2008 and Appeal No E/306/2008) Shri N. J. Kumaresh, SDR for the Appellant. Shri M. Kannan, Advocate for the Respondents. [Order per P.G. Chacko, Member (Judicial)] - This application filed by the Revenue (appellant) is for stay of operation of the impugned order After hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at thi .....

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..... learned SDR has reiterated this case of the Department. It is submitted by the learned counsel for the respondents that the issue is no longer res integra. He has cited the following decisions of this Tribunal: - (i) Indian Rayon & Industries Ltd Vs. Commissioner - 2007 (79) RLT 459 (CESTAT-Mum) = 2006 (4) STR 79 (Tri-Mumbai) (ii) Grasim Industries Vs. Commissioner - 2008 (11) STR 168 (Tri.-Del. .....

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..... ent Benches of this Tribunal held (in the cases cited by the counsel) that CENVAT credit of the service tax paid on telephone service received by a manufacturer of excisable goods or provider of output service was available to them as credit under the CENVAT Credit Rules, 2004. In some of the cases, the service was received through the staff of the manufacturer/output service-provider. The definit .....

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