2008 (9) TMI 244

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..... anufacturer and also being recipient of input service, is entitled to take credit of the amount of service tax paid - Stay petition is allowed - ST/422/2008 - ST/390/2008-(PB), - Dated:- 8-9-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Bipin Garg, Advocate, for the Appellant. Shri L.B. Yadav, DR, for the Respondent. [Order per : S.S. Kang, Vice-Presiden .....

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..... missioner of Central Excise, Rajkot v. Sunhill Ceramics Pvt. Ltd. reported in 2008 (9) S.T.R. 530 (Tri. - Ahmd.) the Tribunal rejected the contention of revenue on the issue in dispute. The contention is also that of in this case, applicants are held the liable to pay full amount of service tax, being manufacturer, they can avail the credit in respect of the amount of service tax paid, and there .....

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