2013 (12) TMI 1630

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....directed against the common order passed in Final Order Nos. 688 of 2009 and 689 of 2009, dated 16-6-2009 and also Final Order No. 268 of 2011 dated 4-2-2011 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. The Respondent herein has been engaging in producing cotton yarn and the Respondent is liable to pay Service Tax and the Respondent has also pai....

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....pondent/assessee is not entitled to pay Service Tax in the form of cash and also entitled to use facilities available in Cenvat credit. Against the orders passed by the Appellate Tribunal, these Civil Miscellaneous Appeals have been preferred by the Department. 3. At the time of admitting CMA (MD) Nos. 1427 and 1428 of 2009, the following substantial questions of law have been settled for ....

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....ll be deemed to be the "output service". The assessee are not providing any taxable service but are manufacturing final product. Whether the Tribunal is correct in law to hold the assessee as an "output service" provider? (ii)      Whether the Tribunal is correct in law in holding that the assessee is a deemed output service provider solely on the basis of explanation t....

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....l are liable to be set aside and the matters are liable to be remitted to its file. 7. In order to remonstrate the contention putforth on the side of the appellant, the learned counsel appearing for the respondent has befittingly drawn the attention of the Court to the following decisions : 8. The first and foremost decision is reported in 2012 (25) S.T.R. 129 (Punjab & Haryana) (C....