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2013 (4) TMI 427 - CESTAT NEW DELHIPayment of service tax on input services through Cenvat Account instead of cash - Department was of the view that tax through Cenvat Account can be paid on any output service only & since GTA services is not an output service for the assessee, they cannot pay service tax by utilizing Cenvat Credit - Held that:- As decided in Commissioner of Central Excise Vs Nahar Industrial Enterprises Ltd. (2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT) a person who is not a actual service provider, but discharges the service tax liability on the Taxable Services, under Section 68(2) of Finance Act, 1994 as a deemed service provider, is entitled to avail the CENVAT credit on inputs/input services/capital goods for payment of GTA service tax, even if he is not using such inputs/input services/capital goods for providing taxable services by virtue of deeming legal fiction Court can discharge the service tax liability availing Cenvat Credit taken on inputs/input services even if these were not used in providing taxable service. Also see Commissioner of Service Tax Vs Hero Honda Motors Ltd. ( 2012 (12) TMI 734 - DELHI HIGH COURT). Thus assessee can pay the service tax liability on GTA service through Cenvat Account.
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