Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 136 - CESTAT, MUMBAICenvat Credit- output service- The assessee utilized input service credit for payment of service tax on GTA service availed for inward transportation of inputs and outputs transportation of finished goods. The revenue denied said credit on ground that payment of same should have been made in cash and not through Cenvat account, which can be utilized only for payment of service tax on any output service. In the light of the decision of Paharpur Cooling Towers Ltd. v. CST 2009 -TMI - 34814 - CESTAT, KOLKATA, held that, as per Explanation of Rule 2(p) reads that is aperson liable to pay service tax does not provide any taxable services or does not manufacture any final products, the service for which he is liable to pay service tax shall be deemed to be the output service. In the instant case, the assesee was not a service provider, hence the service in question was an output service. Thus the appeal filed by revenue is dismissed.
|