2011 (8) TMI 1008

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....d. 2. Necessary facts for considering the substantial question of law to be decided in this appeal are as follows : Respondents are holders of Services Tax registration certificate for payment of services tax on transport of goods by road. Respondents have availed the Cenvat credit in respect of input services namely telephone as per Rule 3(1) of Cenvat Credit Rules, 2004 and utilized the said credit towards payment of services tax on goods transport agency. The amount of credit utilized was Rs. 60,443/- towards service tax and Rs. 1,207/- towards payment of education cess. Since it was found that the assessee was not entitled to the said Cenvat credit, show cause notice was issued by the Original authority which was served upon the ....

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....bstantial questions of law. "a. Whether under the facts and circumstances of the case the Tribunal is correct in holing that the assessee is provider of output services for the purpose of utilizing Cenvat credit in spite of the fact that the assessee is only a receiver of services? b. Whether under the facts and circumstances of the case the Tribunal is right in holding that transportation of goods up to place of removal as output services though it has been held in no. of cases that it is an input service? c. Whether under the facts and circumstances of the case the Tribunal is right in holding that the citations relied upon by the respondents are applicable to the facts of the case though it is not the fact?" 5. We....