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2012 (10) TMI 448 - HC - Service TaxGoods transport agency (GTA) services - payment of service tax by using cenvat credit - Held that:- As decided in Nahar Industrial Enterprises Ltd case [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] a 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. Also 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 assessee.
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