2015 (1) TMI 1465

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....v. JUDGMENT F.M. Reis, J. 1. Heard Ms. S. Linhares, learned Central Govt. Standing Counsel appearing for the appellant and Ms. P. Kamat, learned Counsel appearing for the respondent. The above appeal was admitted by this Court by Order dated 16th April, 2008, on the following substantial questions of law:  "(1) Whether the transport services availed by the Respondent and pro....

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.... are not entitled for such a credit, as they do not provide any output service. The learned Counsel further points out that the activities carried out by the respondents do not come within the meaning of 'output service' as provided in Rule 2(p) of the Cenvat Credit Rules, 2004. The learned Counsel has, thereafter, taken us through the order of CESTAT to point out that the provisions have ....

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....one through the record. In order to examine the contention of the learned Counsel appearing for the appellant, it would be appropriate to note Rule 2(p) of the Cenvat Credit Rules, 2004, which reads thus:  "Rule 2(p) -- "output service" means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the c....

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....d that the respondents are paying service tax, the services rendered by the respondents on that count are deemed to be "output service" as the other conditions therein are satisfied. On perusal of the impugned order passed by the Tribunal, we find that the Tribunal has rightly taken a view that there is no restriction for utilization of the Cenvat Credit by the manufacturing unit towards the payme....