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2017 (9) TMI 294 - CESTAT KOLKATAMode of tax payment - utilisation of CENVAT credit - GTA service - The department asked the appellant to pay the tax by way of PLA (in cash) and not by adjusting CENVAT Credit - Held that: - the identical issue has come up in the case of Commr. of Central Excise, Indore Vs. Spendex Industries Ltd. [2012 (5) TMI 513 - CESTAT, NEW DELHI], where it was held that Cenvat credit can be utilised towards payment of Service Tax in respect of services received from Goods Transport Agency inasmuch as by a deemed fiction of law service recipient is held to be output service provider - appeal allowed - decided in favor of appellant.
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