Held - Undisputedly, a person can claim service tax paid on input services in discharge of its liability to pay service tax in respect of output se.....

Held - I find that there is no dispute that the appellant have paid the excise duty on the finished goods which is more than the cenvat credit avai.....

Held - We find that the Cenvat Credit was denied by the adjudicating authority only on the ground that the same was utilized for payment of service.....

Held - I find that the appellant has paid the duty on value addition and the same has been accepted by the Department and hence the appellant has p.....

Held - Since the appellant paid service tax on the output service, denial of cenvat credit is incorrect. Though the adjudicating authority decided .....

Held - Appeal dismissed