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2016 (11) TMI 1107 - AT - Service TaxWhether the appellant are liable to pay service tax on GTA service from cash or from their Cenvat Credit account or otherwise for the period prior to 1.3.2008? - Held that: - From the Explanation, which was inserted vide Notification No. 28/2012-CE(NT) dt. 20.6.2012 (w.e.f.1.7.2012), the utilization of Cenvat Credit has been barred for payment of service tax by the service recipient where the service tax is payable under reverse charge mechanism. This bar was not existing at the relevant time that is during the period October, 2007 to February 2007 involved in the present case. In view of the above, the impugned order is not sustainable, hence the same is set aside. The appeal is allowed.
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