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2017 (9) TMI 280 - HC - Service TaxRecovery of CENVAT credit - payment of service tax on Goods Transport Agency (GTA) under reverse charge from Cenvat Credit - Whether the appellant can be said to be “Provider” of any “output services” and is entitled for utilization of Cenvat credit in terms of Rule 3(4) of Cenvat Credit Rules, 2004 prior to amendment dated 1-3-2008? - Held that: - In relation to service provided or agreed to be provided by GTA in respect of transportation of goods by road, where the person liable to pay freight is; any factory registered under or governed by the Factories Act, is such a category, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage is included within term ‘person liable for paying service tax’. Even after exclusion the normal term ‘liability’ under Rule 2(p)(q) and (r) of Rules, 2004 read with Rule 2(i)(d) of Rules, 1994 is clearly applicable to such category of persons as are covered therein irrespective of explanation or deemed fiction therein - recovery of credit set aside - decided in favor of assessee.
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