Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 674 - AT - Service TaxCENVAT Credit - GTA Service - Held that:- In the decision of the Larger Bench in the case of Panchmahal Steel Ltd. Vs. CCE&ST, Vadodara [2014 (4) TMI 490 - CESTAT AHMEDABAD] it has been held that CENVAT credit can be used for payment of service tax on GTA service. The decision of the Larger Bench clearly covers the issue. Since the CENVAT credit utilisation is held to be correct, there were no need for the payment by the assessee to make payments in cash subsequently and therefore interest is also not liable to be paid. - Decided in favour of assessee.
|