2015 (3) TMI 702

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....eal filed by the Excises Commissioner under Section 35-G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 (in short "the Act") against the order dated 22/06/2007 passed by   Customs, Excise 8s Service Tax Appellate Tribunal,  Principal Bench, New Delhi (in  short "the Tribunal") in Service Tax Appeal Nos. 192, 194 8v 195 of 07-SM (BR). 3.  By impugned order, the Tribunal allowed the appeal filed by the assessee and set aside the order passed by the Commissioner of appeal. 4.  This appeal was admitted for final hearing on following substantial question of law:- "Whether  the  manufacturer  of  excisable goods, who is responsible for payment of service tax....

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....d item in regard to service tax credit. In the present case, the appellant is treated as a service provider when he it service tax on transport service Corollary  of  it  is  that  the  transport involved is an output service. Therefore, the finding of the Commissioner that since the   appellants   are   manufacturers   of excisable goods they cannot be treated as provider   of   output   service   is   not sustainable. This Tribunal's decision in the case of Nahar Industrial Enterprises Ltd. also supports the appellant's case. 6. In the result, the appeals succeed and are  allowed with consequential relief....