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2007 (12) TMI 153 - CESTAT, NEW DELHIWhether the Cenvat Credit can be utilized for payment of Service Tax by service recipient - objection of the revenue is that, the respondents did not provide any output service and it is the ‘Goods Transport Agency’, which provided the output service, and hence Cenvat Credit cannot be utilized for this purpose - held that Cenvat Credit can be utilized for payment of Service Tax on ‘Goods Transport Services’ by service recipient – revenue’s appeal rejected
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