2009 (8) TMI 505

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..... ORDER 1. Heard both sides and perused the records. 2. The issue involved in this case is, as to whether service tax credit is correctly being availed by the appellants in respect of leased lines provided by BSNL under Rules 3 and 5 of Service Tax Credit Rules, 2002 during the period from 1-10-2002 to 31-3-2004. 3. The main contention of the learned DR is that input service i.e., leas....

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....ed by the Revenue. The relevant portion of the order of the Tribunal is reproduced below:- "5. Considered the submissions made by both the sides and perused the records. I find that the question involved in this case is in a very narrow compass. The question involved in this case is whether as per sub-rule (2) of Rule 3 of Service Tax Rules, the respondents are eligible for availment of input s....

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....vice provider in relation to rendering of output service.' 7.From the above reading of the definition as well as the sub-rule (2) of Rule 3 of the Service Tax Credit Rules, to my mind the intention of the Govt. was to grant the benefit of the input stage service tax paid by the person availing such services. This is borne out from the fact that the definition of the input service is very clear ....