2012 (7) TMI 162

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and was availing services of goods transport agency. He was liable to pay the Service Tax on the said services received by him. The Service Tax stands paid by the appellants by utilising the Cenvat credit accumulated with him. The Revenue's objection is that the appellant ought to have discharged the tax liability in cash instead of utilising the Cenvat credit. 2. Both sides agree that the issue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n GTA service and such liability was required to be discharge through cash. He submits that since there was confusion in the field at the relevant period, they originally paid the tax from accumulated Cenvat credit. Thereafter the payment of Rs. 1,72,092/- was made in cash in respect of the demand for the period 1.3.08 to March, 2009. Inasmuch as they have subsequently deposited the tax in cash, h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X