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2014 (12) TMI 876 - GUJARAT HIGH COURTCENVAT Credit - Goods Transport Agency Service - Held that:- Rule 3 of the Cenvat Credit Rules, 2004 pertains to Cenvat credit. Sub-rule (1) thereof allows the manufacturer or purchaser of final products or provider of output service to take credit of Cenvat of various duties specified therein. Sub-rule (4) of Rule 3 of the said Rules provides that the Cenvat credit may be utilized for payment of various duties specified in clauses (a) to (e) thereof; clause (e) pertains to “service tax on any output service”. A combined reading of these statutory provisions would, therefore, establish that though the assessee was liable to pay service tax on G.T.A. Service, it could have utilized Cenvat credit for the purpose of paying such duty. In view of the decisions of Punjab and Haryana High Court and Delhi High Court noted [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT], we do not find any error in the view of the Tribunal - Decided against Revenue.
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