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2011 (8) TMI 265 - AT - Service TaxUtilisation of cenvat credit - The appellants are availing the services of goods transport agency - whether such utilisation of Cenvat credit for payment of Service Tax on the GTA services so received by the appellants is according to the law or the appellants were required to pay such Service Tax in cash - As per the case of CCE, Chandigarh vs. Nahar Industries Enterprises Ltd. reported in [2007 -TMI - 4330 - CESTAT NEW DELHI] it was held that Cenvat credit can be utilised towards payment of Service Tax in respect of services received from Goods Transport Agency inasmuch as by a deemed fiction of law service recipient is held to be output service provider - Decided in favour of assessee.
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