TMI Blog2010 (5) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of payment of service tax on the GTA services. - , the service tax was paid out of the Cenvat credit on GTA services and, hence, the respondents were well within their right to utilize the Cenvat credit for the purpose of payment of service tax. The Commissioner(Appeals) as well as the Tribunal have rightly held that the respondents were entitled to pay the service tax from the Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts. However, the facts have been extracted for facilitation from CEA No.99 of 2008 titled as Commissioner of Central Excise, Chandigarh Vs. M/s. Nahar Industrial Enterprises Limited. The revenue has impugned the order dated 7.3.2007 (Annexure A/3) passed by the Customs, Excise Service Tax Appellate Tribunal (for brevity the Tribunal ), vide which the appeal filed by it was dismissed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 9,26,819/- and also imposed interest and penalty vide order dated 30.4.2006 (Annexure A/1). The assessee filed the appeals before the Commissioner (Appeals), Customs Central Excise, who set aside the order of the Adjudicating Authority and held that services received by the respondents on which they were liable to pay service tax became Output Service for the purpose of Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of GTA service tax, even if he is not using such inputs/input services/capital goods for providing taxable services by virtue of deeming legal fiction? We have heard the learned counsel for the parties. Learned counsel for the revenue has contended that the respondents cannot pay the service tax from the Cenvat credit availed by them. But this argument has no force, because a perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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