Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 391 - AT - Service TaxPayment of service tax out of the Cenvat credit on GTA services - department stated that service tax to be paid was an input service and could not be paid through cenvat credit account as the account could be used for payment either duty on finished goods or service tax on output service – Held that:- On perusal of para 2.4.2 of CBEC s Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilization of Cenvat credit for the purpose of payment of service tax on the GTA services - even as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the Cenvat credit may be utilized for payment of service tax on any output service - in favour of the assessee.
|