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2012 (12) TMI 879 - AT - Service TaxService tax liability in respect of GTA services - discharged liability utilizing cenvat credit & not in cash - Held that:- As decided in Tribunal's decision in the case of Shree Rajasthan Sytex Ltd. [2011 (8) TMI 265 - CESTAT, NEW DELHI] read with judgement in the case of Nahar Industrial Enterprises [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] & also Auro Spinning Mills and Ors. [2011 (7) TMI 849 - HIMACHAL PRADESH HIGH COURT] Cenvat credit is available for payment of GTA services on service tax as recipient of GTA services.
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