TMI Blog2011 (2) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant : Ms. Sukriti Das, Advocate Present for the Respondent : Shri B.L. Soni, SDR Per ASHOK JINDAL: The short issue involved in this case is whether the appellants are liable to pay service tax on GTA service from PLA/cash or can pay from their Cenvat credit account or not for the period prior to 1.3.2008? 2. Learned Advocate for the appellants submits that in several ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in the case of Nahar Industrial Enterprises Ltd. (supra) wherein it has been held that for the period prior to 1.3.2008 assessee can utilise their Cenvat credit account for payment of service tax on GTA. Accordingly, impugned order is set aside and appeal is allowed with consequential relief, if any.
(Dictated & pronounced in the Open Court.) X X X X Extracts X X X X X X X X Extracts X X X X
|