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2010 (1) TMI 598 - CESTAT, NEW DELHICenvat credit - manufacturer of M.V. parts availed Cenvat credit of duty paid on the inputs and capital goods - credit of Service tax paid by them on the input service being used and received by them for the manufacture of finished goods - demand of duty - on the ground that the Service tax payment was made using Cenvat credit and not by cash/PLA - Commissioner (Appeals) held that a sum of amount related to Service tax payable on the services of Goods Transport Agency received in connection with the receipt of raw materials from the raw material suppliers - Held that: - the respondent has been treated as provider of services of GTA in respect of input services of GTA used in connection with receipt of inputs - There is no specific bar in Rule 3(4) of Cenvat Credit Rules in utilising the credit for payment of Service tax payable by the respondent as a deemed service provider - appeal by the Department is rejected
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