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2011 (6) TMI 298 - AT - Service TaxRecipient of GTA services - use of cenvat credit account for the purpose of paying service tax - service tax on GTA services availed by them as recipient - Commissioner has held that service tax in such a situation could be paid only by cash and not using cenvat credit account - Held that:- issue decided in favour of the assessee by Hon'ble High Court in the case of Nahar Industrial Enterprises Ltd (2010 -TMI - 207889 - PUNJAB AND HARYANA HIGH COURT) holding that the recipient of GTA services can utilize cenvat credit account for paying service tax, order set aside and appeal allowed.
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