2010 (5) TMI 608 - HC - Service Tax

GTA service – recipient of services - payment of service tax by using cenvat credit – held that:- there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services. - , the service tax was paid out of the Cenvat credit on GTA services and, hence, the respondents were well within their right to utilize the Cenvat credit for the purpose of payment of service tax. The Commissioner(Appeals) as well as the Tribunal have rightly held that the respondents were entitled to pay the service tax from the Cenvat credit.