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2014 (5) TMI 461 - HC - Service TaxDemand of service tax - CENVAT Credit - GTA service - Held that:- The fact that the respondent has been assessed both under the Excise Act and the Service Tax, is not in dispute. It is also not in dispute that in view of the Circular issued by C.B.E. & C., dated 3-10-2005 referred to in the order of the Appellate Authority, when the person discharging Services Tax liability is not the provider of output services, such recipient of taxable services even if they discharge their Service Tax liability under Section 68(2) are not entitled to avail credit of the Service Tax paid on taxable services. However, there is no prohibition for utilizing the credit for the payment of Service Tax. - No question of law arises - CCE, Chandigarh v. M/s. Nahar Industrial Enterprises Ltd. [2007 (3) TMI 201 - CESTAT NEW DELHI] and The India Cements Ltd. v. CCE, Salem [2007 (3) TMI 83 - CESTAT, CHENNAI] - Decided against Revenue.
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