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2011 (5) TMI 79 - CESTAT, NEW DELHIUtilisation of Cenvat credit - GTA services - Appellant discharge the service tax on the GTA services received by them using the Cenvat credit available in their books of accounts - Revenue has contended that the respondents cannot pay the service tax from the Cenvat credit availed by them - As per Rule 3(4)(e) of the Cenvat Credit Rules, 2004 and para 2.4.2 of CBEC s Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services - Hence, the question of law posed in these appeals is answered in favour of the assessee and against the revenue.
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