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2013 (12) TMI 1172 - CESTAT NEW DELHIDemand of service tax - GTA Service - Availment of CENVAT Credit - Whether during the period from 19-4-2006 onwards, the GTA services received by the appellant and in respect of which they had paid the service tax as service recipient would be treated as their output service - Held that:- It is by virtue of this explanation that prior to 19-4-2006, the GTA services received by a person in respect of which he was liable to pay service tax as service recipient could be treated as his output service and on this basis, he could pay the service tax through Cenvat credit. During period w.e.f. 19-4-2006, in absence of the deeming provisions, the service received by a manufacturer cannot be treated as his output service, as in terms of Rule 2(p) of the Cenvat Credit Rules, ‘output service’ means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy-holder or any other person, as the case may be and in case, the GTA service received by an assessee, there is no customer or client and hence, the GTA service received could not be treated as the output service - appellant could not discharge service tax liability in respect of the GTA service received by them through Cenvat credit and the service tax liability was to be discharged through PLA only - Decided against assessee.
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