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2013 (2) TMI 511 - AT - Service TaxEligibility to utilize cenvat credit availed for discharge of service tax paid on GTA services - period from October 2006 to March 2008 - Held that:- As decided in ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] prior to 01.03.08 credit of service tax would be available for discharge of service tax on the services rendered or received for GTA services. Since the entire service tax liability in this case falls within the period from October 2006 to February 2008 the judgment of the Hon ble High Court of Karnataka will squarely cover the issue in favour of the assessee.
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