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2011 (3) TMI 302 - CESTAT, NEW DELHIGTA services received - Whether the respondent could pay the service tax on the GTA services received as service recipient by using Cenvat credit or whether the same was required to be paid in cash - The GTA service received by the respondent is not the service which has actually been provided by the respondent - The respondent is only a deemed "provider of taxable service" by virtue of provisions of Rule 2(v) for the reason he is the person liable to pay the service tax on the GTA service received - Just because by virtue of the legal fiction of Rule 2(v), the respondent are deemed to be the provider of taxable services another legal fiction cannot be imported to treat the GTA service received by them as their output service - The GTA services which is received by the respondent is specifically covered by the definition of "input services" and the same services cannot be considered as "input service" as well as "output service" - Held that the GTA services received by the respondent cannot be treated as their "output service" and since in terms of the provisions of Rule 3(4) of Cenvat Credit Rules, the Cenvat Credit could be utilised only for payment of service tax on output services or payment of excise duty on final products, the respondents have wrongly paid the service tax on the GTA services received by them through Cenvat credit.
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