Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 882 - AT - Service TaxCenvat credit of Service Tax on GTA services received on reverse charge basis - denial as assessee should have paid Service Tax in cash - Held that:- As decided in CCE, CHANDIGARH Versus M/s NAHAR INDUSTRIAL ENTERPRISES LTD and Others [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services. If the payments already stand made from the Cenvat Credit account subsequent payment made through PLA shall be refunded - in favour of assessee.
|