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2010 (9) TMI 815 - AT - Service TaxPayment of service tax on GTA services through cenvat credit- where a person is neither a provider of taxable service nor does he manufacture any final product, difficulty may arise in cases where input service is received by a person, who by virtue of his business has to pay service tax as a recipient, and who, but for the deeming fiction, would not be able to avail the benefit of Cenvat credit and the tax burden will rest on him, though he was not a consumer. Therefore, the explanation appears to have been enacted with a view to benefit a person who is liable to pay service tax as the recipient of taxable service, so that he can utilize the Cenvat credit for payment of service tax payable by him as recipient of any of the taxable services in respect of which a recipient is held to be liable to pay tax - while expressing our respectful agreement with the view taken in the case of Nahar Exports Ltd. case (2007 -TMI - 83687 - CESTAT, New Delhi), decided in favor of assessee.
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