2008 (3) TMI 144

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....l) - Heard both sides and perused the records. 2. The issue involved in this appeal relates to availability of Cenvat credit of manufacturing activity for utilization towards payment of Service Tax on Goods Transport Agency service. I find that the Tribunal in series of decisions held in favour of the respondent, as under :- (a) Commissioner of Central Excise, Chandigarh vs. Nahar Industrial En....

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....ll be deemed to be the output service." Admittedly, the appellants did not provide any taxable service, though they did manufacture an excisable product. Again, it is not in dispute that they were liable to pay service tax on GTA Service received by them in connection with clearance of their product from factory. But for the above Explanation, the GTA Service so received by the appellants would h....