AMBATTUR PETROCHEM LTD., Vs. CCE

JUDGEMENT

(1.) THE issue raised in all these appeals is the same. When the admission application came up, I have perused the record and heard both sides at length. It is seen that the appeals themselves can be disposed of. Accordingly, after granting admission, I proceed with the appeals.

(2.) ALL the appellants are manufacturers of Chlorine parafide. They are required to pay service tax in regard to goods transport service, involved in the transport of materials to their factories. They are also entitled to taking credit of the service tax so paid in regard to transport of materials to their factory.

(3.) THE only question raised is whether the service tax paid can be utilized for payment of service tax in relation to tax payable on subsequent transport. The impugned order has held that since the appellant is a manufacturer of products, they are not entitled to using service tax credit for payment of service tax on transport services.