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2017 (4) TMI 439 - CESTAT NEW DELHIWhether, the appellant in the capacity of recipient of service can pay service tax from its cenvat account? Held that: - the issue involved in this case is no more res-integra in view of the judgment of Hon’ble Gujarat High Court in the case of Commissioner of Central Excise and Customs Vs. Panchmahal Steel Ltd., [2014 (12) TMI 876 - GUJARAT HIGH COURT] where it was held that though the assessee was liable to pay service tax on GTA Service, it could have utilized Cenvat credit for the purpose of paying such duty - appeal allowed - decided in favor of appellant.
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