2010 (11) TMI 647

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....eals), 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, 1985. The respondent is also registered with ....

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....s), 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. He took into consideration Explanation under R....

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....E 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 of the above decision of the Tribunal. However, it is their conte....