2008 (8) TMI 88

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....sident Shri V. Swaminathan, Advocate, for the Appellant. Shri S. Gautam, DR, for the Respondent. [Order]. - This appeal by the assessee directed against the order-in-appeal of the Commissioner of Central Excise dated 28.11.2007 upholding the order-in-original of the Assistant Commissioner dated 27.6.2007. The dispute relates to utilization of cenvat credit by the appellant for the period ....

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.... (10) S.T.R. 18 (Tri.- Kolkata) which was decided following the decision in  CCE vs. Nahar Industrial Enterprises Ltd., -2007 (7) STR 26 (Tribunal-Del.) and other cases. Counsel also placed reliance on Andhra Pradesh Paper Mills Ltd., vs. CCE, Visakhapatnam-II -2007 (8) STR 166 (Tri.-Bang.).  3. As already mentioned above cenvat credit can be utilized for payment of service tax on out....

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....isable goods, 'the person liable for paying service tax' means 'any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage'. It is not in dispute that the appellant is a dealer of excisable goods registered under the Act and by reason of being the person liable to pay freight for the transportation of goods, ....