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2010 (12) TMI 542 - CESTAT, NEW DELHIMode of payment - services of GTA - The demand is raised on the ground that the appellants should have paid the service tax only through Cash/PLA and through Cenvat credit account - The appellants are permitted to maintain a common Cenvat account into which credit of duty paid on inputs and service tax paid on input services are allowed to be taken as credit - The purpose for which use of the Cenvat account has been permitted has been listed - There is no restriction placed for utilisation of Cenvat credit by the manufacturing unit towards payment of service tax as a service provider or deemed service provider - Therefore, there is no irregularity on the part of the appellants using Cenvat credit account - The order of the Commissioner (Appeals) is set aside and appeal is allowed with consequential relief as per law.
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