2010 (10) TMI 754

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.... directed against the Order-in-Appeal No.93/2009(V-I)ST, dt. 30-9-2009. 2. The relevant facts that arise for consideration are that during the period January, 2005 to December, 2006, lower authorities noticed that the appellants had used Cenvat Credit for payment of service tax on the services rendered by them under the category of "Transport of Goods by road services". It is Department's content....

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....ecision is reproduced below:- "3. After examining the provisions of the Cenvat Credit Rules, 2004, we come across an Explanation to the definition of "output service" under Rule 2(p), which reads as under :- "Explanation. - For the removal of doubts it is hereby clarified that if a person liable for paying service tax does not provide any taxable service or does not manufacture final products, t....

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....rvice" and, therefore, they were entitled to utilize, for payment of service tax on such service, credit of the tax paid on the input GTA service availed by them in connection with receipt of inputs into their factory. Apparently, learned Commissioner lost sight of the above Explanation to the definition of "output service". It is also seen that the said decision was followed by this very Bench i....