TMI Blog2011 (7) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) of the CENVAT Credit Rules, 2004 - In the present case also, the Service Tax was paid out of the CENVAT credit on GTA services and hence, the Respondents were well within their right to utilise the CENVAT credit for the purpose of payment of Service Tax - Appeals are dismissed - CEA No. 9 of 2008 alongwith CEA Nos. 12, 13, 15, 16 and 18 of 2008 - - - Dated:- 29-7-2011 - Deepak Gupta, Sanj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransport Agency (GTA) Services, even though such inputs/input services/capital goods were not used for providing such taxable services? 2. The basic question which arises for decision' is whether the manufacturer can take benefit of the CENVAT credit which it had obtained on the manufacturing side for discharging the Service Tax liability on account of Goods Transport Agency (GTA) service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been paid in cash. We find that the order of the Tribunal in Nahar Industrial Enterprises Ltd. and other similar matters was challenged before the Punjab and Haryana High Court which decided a large number of appeals in favour of the Assessee vide its judgment dated 6th May, 2010 and it held as follows:- Learned Counsel for the revenue has contended that the Respondents cannot pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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