2011 (7) TMI 930

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....;                             Appeared for Appellant : Shri K.K. Jaiswal, SDR                                                   Per S.S. Kang : Heard  ld. SDR.    None   appeared   on   behalf  of the Respondent. The notice issued to the Respondent was received back with the postal remarks.  In thes....

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....t date based on the above explanation in Rule 2(p) not only the credit can taken by a person who is liable to pay Service Tax (on account of the deemed provision of providing output service) but the same can be utilised for payment of excise duty/Service Tax as per Rule 3(4) of the Cenvat Credit Rules, 2004.  Thus the credit taken by the Appellants in this case is in order and also the utilization of the same for payment of Service Tax on Business Auxiliary Service.  Accordingly, I have no hesitation in holding that impugned order is not sustainable in the eyes of law and therefore the same is set aside." 3. The contention of the Revenue is as under :- The Respondent claim is that they are supposed to pay service tax on th....