2007 (9) TMI 195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he ground that the assessees are not eligible for Cenvat credit for the payment of Service Tax and Education Cess on GTA Services. The assessee contested the issue and submitted that Service Tax paid on input goods and input services can be utilized for payment of Service Tax and also for Excise Duty on the goods manufactured. The findings recorded by the Commissioner (Appeals) in the Order-in-Appeal No. 273/2006-C.E. dated 7-9-2006, (in Appeal No. ST/335/2006) are noted herein below :- "I have gone through the records of these cases and carefully considered the submissions of the appellants. In all the four appeals issue of dispute is same and pleas are also identical. Hence I pass a common order. The disputed issue is whether the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s port Service paid by the recipient of such a service is not available unless the person concerned is also providing some other output services or is manufacturing dutiable goods. In the present case the appellants are manufacturing dutiable goods on which Cenvat credit taken on input service as well as input goods is available for utilization. I further find that there is no one to one correlation between credit availed and utilized. It is therefore clear that above referred Circular does not bar the appellants from availing credit on Goods Transport input services and use the credit for either paying duty on deemed Goods Transport output services or on manufactured goods. Under the circumstances it makes no difference whether the appella....