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2018 (6) TMI 259 - AT - Service TaxUtilization of CENVAT credit - service tax on GTA Service - Payment of service tax by debiting CENVAT credit account - output service - GTA Service - appellant contended that till 21.4.2006, GTA service was deemed to be output service (before issue of N/N. 21/2006-CE NT) hence, utilization of CENVAT credit is proper - Held that:- Before the omission of Explanation to Rule 2(p) of the CENVAT Credit Rules by N/N. 21/2006-CE (NT) by N/N. 21/2006-CE (NT), GTA services were deemed to be output service, therefore, there was no bar on the utilization of CENVAT credit for payment of such service tax - Abatement on GTA Services - N/N. 32/2004-ST dated 3.12.2004 and N/N. 1/2006-ST dated 1.3.2006 - It was alleged that the appellants paid service tax on behalf of GTAs without having such declaration or endorsement on the consignment note to the effect that they have not availed CENVAT credit - Held that:- Admittedly, the owners of tempos, who carried out transportation for the appellants were not registered with the Central Excise or Service Tax department; therefore, the question of availment of CENVAT credit by them is a misnomer, there was no way that they could have availed the credit. Therefore, mere absence of endorsement on the invoices does not make the appellants ineligible for the availment of the substantial benefit i.e., abatement. The lower authorities have not appreciated all the issues raised therein by the appellants and there have been calculation errors also. In these circumstances, it will be in the interest of justice that the issue should be verified again with available documents and reliefs as claimed by the appellant be allowed to them - appeal allowed by way of remand.
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