2009 (11) TMI 136

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....amman Singh for the Appellant. V.N. Ansurkar for the Respondent. ORDER 1. The revenue has filed this appeal. The main issue in this case is that since the inward transportation of inputs and outward transportation of finished goods are input services as per rule 2(l) of the CENVAT Credit Rules, 2004, the payment of same should have been made in cash through TR6 Challans and not through CENVA....

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....edit Rules, 2004 be treated as "output service" and the appellants were entitled to utilize credit for payment of such output service vide rule 3(4)(e) of the Cenvat Credit Rules. He further relied on Paharpur Cooling Towers Ltd. v. CST [Final Order No. A/1246 (Kol.) of 2008, dated 11-12-2008] wherein it was held, that utilization of credit for payment of service tax on GTA service - Credit can be....