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2013 (12) TMI 1630 - HC - Service TaxWhether the respondent/assessee is liable to pay service tax in the form of cash and also as to whether the respondent is entitled to utilise Cenvat Credit for paying service tax? Held that: - the respondent/assessee is not liable to pay service tax in the form of cash and also entitled to utilise Cenvat credit for the purpose of paying tax - reliance placed in the case of Commissioner of Service Tax Versus Hero Honda Motors Ltd. [2012 (12) TMI 734 - DELHI HIGH COURT], where it was held that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services. Appeal dismissed - decided against Revenue.
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