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2015 (8) TMI 1313 - AT - Service TaxDemand of interest section 75 of the Finance Act, 1994 CENVAT credit GTA services manufacture of printing ink, adhesive etc. - section 68(2) of the Finance Act 1994 read with rule 2(1)(d)(v) of the Service Tax Rules 1994 reverse charge mechanism utilization of CENVAT credit for payment under reverse charge subsequent to rejection, payment made in cash Held that: - Rule 3(4)(e) of Cenvat Credit Rules, 2004 the cenvat credit may be utilized for payment of service tax on any output service. Since goods transport agency (GTA) is an output service as per the un-amended provisions of Rules, the cenvat credit utilized by the appellant for payment of GTA service tax is in conformity with the Service Tax Rules, 1994 as held in the case 2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT. The payment of service tax through PLA is not the determining factor in the present case for computation of the period of delay, as because, the payment of service tax has been made within the stipulated time frame by debiting the cenvat account appeal disposed off decided in favor of appellant.
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