2010 (11) TMI 647

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri K.P. Singh, learned SDR appearing for the Revenue and Shri Rupender Singh, learned Advocate appearing for the respondents. 2. As per facts on record, appellant is engaged in the manufacture of cotton yarn and cotton blended yarn falling under Chapter 52 and 55 of Central Excise Tariff Act, 198....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... against the above order, Commissioner (Appeals), while relying upon the various decisions of the Tribunal held that a person who is liable to pay Service Tax is considered to be providing an output services, as such the deemed services provider is liable to pay service tax, so the output service provider could utilise the Cenvat credit earned for discharge of Service Tax on such output services. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 569 (Trib.-Chennai) Andhra Pradesh Paper Mills v. CCE 2007 (8) STR 1669 (Trib.-Bang) Soundaraja Mills Ltd. v. CCE 2008 (223) ELT 203 (Trib.-Chennai) CCE v. Rishabh Spinning Mills Ltd. [Final Order Nos. 1070-71/2008-SM (BR), dated 3.7.2008] CCE v. Nahar Exports Ltd. 2008 (223) ELT (Trib.-Delhi)" 6. Revenue in their memorandum of appeal has not disputed or doubted the applicability o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stands further observed that apart from the above, even as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004 the Cenvat credit may be utilised for payment of Service Tax on any output services. Accordingly, the appeals filed by the Revenue stand dismissed by observing that Commissioner (Appeals) as well as the Tribunal have rightly held that the respondents were entitled to pay service tax from th....