2011 (7) TMI 849

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Solicitor General of India for the Appellant/Petitioner/Plaintiff   R.L. Sood, Sr. Adv. with Arjun Lal and Kartar Singh, Advs. for the Respondent/Defendant   JUDGEMENT   Deepak Gupta, J:-   1. These appeals were admitted on the following identical question of law:-   Whether a person who is not a actual service provider, but discharges the Service Tax liability on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal had accepted the plea of the Assessee and permitted them to utilise the CENVAT credit for payment of Service Tax on GTA services on account of the fact that the Tribunal in the case of Commissioner of Central Excise, Chandigarh v. M/s Nahar Industrial Enterprises Limited had decided this question in favour of the Assessee.   4. The Respondents are all engaged in the business of manufactu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CENVAT credit availed by them. But this argument has no force because a perusal of Para 2.4.2 of CBEC's Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilisation of CENVAT credit for the purpose of payment of Service Tax on the GTA services.   Apart from the above, even as per Rule 3(4)(e) of the CENVAT Credit Rules, 2004 the CENVAT credit may be ut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X