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2011 (6) TMI 898 - CESTAT MUMBAIGTA service - payment of service tax in cash of through utilization of cenvat credit - contention of the Revenue is that prior to 19-4-2006, irrespective of whether a person provided taxable service and/or manufactured dutiable final products or did not provide any taxable service or manufactured any dutiable final products, he was required to pay the service tax on the GTA service received by him in cash, not through Cenvat credit - whether service tax on GTA service received can be paid through Cenvat Credit or cash? - Held that: - The ratio of the Delhi Bench in the case of M/s. ITC Ltd. v. Commissioner of Central Excise, Guntur [2011 (3) TMI 186 - CESTAT, BANGALORE], is squarely applicable to the present case, where it was held that - the service tax on GTA service received by them by the appellant which was not paid in cash but was paid through Cenvat credit account the same would be recoverable from them. Penalty - Held that: - the issue relating to payment of service tax on GTA service through cash was in dispute, the penalty is not sustainable and is liable to be set aside. Appeal allowed - decided partly in favor of assessee.
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