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2012 (11) TMI 493 - CESTAT AHMEDABADCENVAT credit on the GTA services upto 18.04.2006 - Held that:- The issue is no more res integra relying on Hon'ble High Court of Punjab & Haryana in the case of CCE Chandigarah Vs. Nahar Industrial Enterprises Ltd [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services. Even as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the Cenvat credit may be utilized for payment of service tax on any output service - in favour of assessee.
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