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2016 (4) TMI 153 - AT - Service TaxEligibility for Cenvat credit of the service tax paid by the provider of service (GTA) - Service tax not deposited and the same have been paid by the GTA - Held that:- the words "in respect of such taxable service as may be notified", have been inserted in subsection 2 of Section 68 with effect from 1/7/2012 by the finance act 2012. Thus prior to 1/7/2012, under the provisions of section 68 (1), the tax already has been deposited by the GTA in the present case. Also Rule 2(1)(d)(v) of service tax rules does not override the provisions of the Act. Moreover it has been clarified by CBEC in circular number 97/8/2007 - ST dated 23/8/2007 - clarifying that service tax may be paid either by the consignee or by the consignor or by the GTA, where the consignee is a manufacturer and the service in question is input service for them, in such case manufacturer would be eligible to take the Cenvat credit of the same. Accordingly the appellant have taken Cenvat credit in accordance with law. Further, invoice is a prescribed document under rule 9(1) (f) of Cenvat credit rules 2004 on which credit can be taken. Accordingly, the impugned order is set aside. - Decided in favour of appellant with consequential benefit
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