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2014 (12) TMI 363 - AT - Service TaxCENVAT Credit - Whether the appellants were legally permitted to utilize Cenvat credit account for paying service tax on the Goods Transport Agency services and Business Auxiliary Services on which they were required to pay service tax as receiver under reverse charge mechanism - Held that:- when the explanation under Rule 2(p) of Cenvat Credit Rule was deleted only the services actually provided by an assessee could be treated as output services and not the services received by him even if he was liable to pay service tax on such received services. in fact the explanation deeming the taxable services received by an assessee as an output services was also applicable to persons who were neither a manufacturer nor a service provider. It was further clarified that even during the period prior to 19.4.2006 also the service tax on the taxable services received by an assessee on which he was liable to pay service tax under reverse charge mechanism, he was required to pay service tax in cash and not by utilising Cenvat Credit Account. prima-facie case is in favour of revenue - Partial stay granted.
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