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2017 (4) TMI 388 - AT - Service TaxUtilisation of CENVAT credit account - Goods Transport Agency service - reverse charge mechanism - the case of Revenue is that as credit on account on GTA Service was not in their cenvat credit account, therefore, cenvat credit cannot be utilised for payment on GTA Service in terms of N/N. 10/2008-CE (NT) dated 01.03.2008 - whether in terms of N/N. 10/2008 dated 01.03.2008, the appellant can utilise cenvat credit account for payment on GTA Service for procurement of inputs or not? - Held that: - The said issue came up before this Tribunal in the case of UNI Deritend Ltd. [2011 (10) TMI 347 - CESTAT, MUMBAI] wherein it was held that In view of Shri Tubes & Steels [2010 (9) TMI 815 - CESTAT, BANGALORE] the appellants are entitled to pay service tax through Cenvat Credit account for the period prior to 19.4.2006 - the appellant cannot utilise cenvat credit account for payment on GTA Service for procurement of inputs - demand upheld. Imposition of penalty u/s 76 of FA, 1994 - Held that: - the N/N. 10/08 dated 01.03.2008 came into effect from 01.04.2008, in that circumstances, benefit of Section 80 of the FA, 1994 is available to the appellant as whatever the service tax has been paid, therefore, the appellant is entitled for cenvat credit - penalty u/s 76 of the FA, 1994 is not imposable on the appellant. Appeal disposed off - decided partly in favor of appellants.
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