2008 (10) TMI 166

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....r the Appellant. Shri Fateh Singh, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - The applicant filed this application for waiver of pre-deposit of amount of tax of Rs. 1,38,350/- and penalty. The demand is confirmed after denying the credit of input service. The applicants are registered as Scientific and Technical Consultancy service provider and also provider of goods t....

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....As per Cenvat Credit Rules, inputs service means "any service used by a provider of taxable service for providing an output service". In the present case, the applicant paid service tax on transportation of goods which were supplied to M/s. ICI India Ltd. for manufacture of goods. Therefore, service tax paid on input service is not for providing the service of Technical Consultancy Service. 2. ....