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2013 (9) TMI 738 - AT - Service TaxDemand - Goods Transport Agency Serives - CENVAT credit - Held that:- Service tax on GTA service can be discharged through Cenvat Credit account. Therefore, the initial payment made by the appellant was valid in law. Therefore, the question of paying the same through cash again was not required under law and hence, the question of demand of any interest for late payment of service tax does not arise at all and the demand is unsustainable in law - appellant is at liberty to take re-credit of the service tax paid through Cenvat Credit account. The appellant is also entitled for the refund of interest paid under protest - Following decision of Commissioner of Central Excise, Chandigarh Versus Nahar Industrial Enterprises Ltd. [2007 (3) TMI 201 - CESTAT NEW DELHI] - Decided in favour of assessee.
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