2007 (9) TMI 119

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....ce, they are taken up together for disposal as per law. The Commissioner (A) has decided four appeals against four different units on same issue. He has set aside the Orders-in-Original by which the Service Tax had been confirmed by denying the Cenvat credit availed towards payment of Service Tax and Education Cess on GTA Service. The Department took the view that the assessees were not eligible t....

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....ut Services" as per Rule 2(p) as it stood prior to 19-4-2006 and "provider of taxable service" as per Rule 2(r) to claim Goods Transport Services is both input and output services in their cases and they were eligible and entitled to accumulated credit of duty paid on input services of Goods Transport Services for paying duty on output services of Goods Transport Services. In other words, he held ....

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....vider of taxable service to a customer, client, subscriber, policyholder or any other person, as the case may be and the expressions "provider" and "provide" shall be construed accordingly. It is stated that the assessee were only manufacturers of excisable goods and they were not providing any taxable service. They had obtained Service Tax Registration for discharge of their service tax liability....

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....He relies on the ruling of The India Cement Ltd. v. CCE, Salem - 2007 (7) S.T.R. 569 (Tribunal) = 2007 TIOL 645 (CESTAT-MAD) and CCE, Chandigarh v. M/s. Nahar industrial Enterprises Ltd. - 2007(7) S.T.R. 26 (Tribunal) = 2007-TIOL- 555 (CESTAT - Delhi). He submits that the issue has been decided fully on the same facts and" circumstances and therefore, the appeals of the Revenue are required to be ....