2007 (6) TMI 41

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....-9-2006 passed by the Commissioner of Central Excise & Customs, Visakhapatnam-II Commissionerate. 2. Revenue proceeded against the appellant on the ground that they had paid the Service tax on freight paid for the transportation of goods for the period from 1-1-2005 to 30-9-2005 through adjustment in Cenvat credit account instead of paying the same in cash by T.R. 6 Challan as there is no provi....

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....service is an "input service" as provided in clause (ii) of Rule 2(1) of the Cenvat Credit Rules, 2004. Since in terms of Rule 3(4)(e) of the Cenvat Credit Rules, Cenvat credit may be utilized for payment of Service tax on any Output Service, the appellant is not entitled to utilise the Cenvat credit for payment. "Output Service" is defined in Rule 2(p) of the Cenvat Credit Rules, 2004. The same i....