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2018 (11) TMI 1809 - AT - Service TaxUtilization of CENVAT credit for payment of service tax - GTA Services - It is the case of the Revenue that the said tax liability has to be necessarily paid in cash and not CENVAT Credit, for the reason that GTA service is not an ‘output service’ for the assessee who is a service recipient - HELD THAT:- The issue already stands decided by the Tribunal as well as various High Courts in favour of the assessee. Recently, the Hon’ble Rajasthan High Court in CCE, Jaipur vs. National Engineering Ind. Ltd [2017 (10) TMI 1369 - RAJASTHAN HIGH COURT] while rejecting the appeal filed by the Department, has held that the assessee is entitled to discharge payment of service tax under reverse charge by utilizing credit amount, as the Credit Rules duly allowed the assessee to do so during the relevant period. Appeal dismissed - decided against Revenue.
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