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2018 (8) TMI 1466 - AT - Service TaxUtilization of CENVAT Credit - CENVAT credit utilized by the assessee for paying service tax on GTA service - Rule 3(4)(e) of CCR - Held that:- The issue is squarely covered by the decision of the Larger Bench of this Tribunal in the case of Panchmahal Steel Ltd. [2014 (4) TMI 490 - CESTAT AHMEDABAD], where it was held that wherein the Larger Bench has considered decisions of various High Courts and held that credit availed for manufacturing activities could be used for payment of service tax on GTA service even if input services or capital goods were not utilized for providing taxable services inasmuch as there was no bar / restriction for such utilization of CENVAT account under Rule 3(4)(e) of the CCR. There is no bar in taking credit of service tax paid on GTA service and reutilizing the same for payment of service tax - appeal allowed - decided in favor of appellant.
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