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2013 (2) TMI 538 - AT - Service TaxUtilizing Cenvat credit for discharge of service tax liability on GTA services - Held that:- As decided in COMMISSIONER OF CENTRAL EXCISE, 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, hence, the assessee were well within their right to utilize the Cenvat credit for the purpose of payment of service tax and has not to be necessarily in cash - in favour of assessee.
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