TMI Blog2013 (2) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... rge of service tax on the services rendered or received for GTA services. Since the entire service tax liability in this case falls within the period from October 2006 to February 2008 the judgment of the Hon ble High Court of Karnataka will squarely cover the issue in favour of the assessee. - ST/14/10 - - - Dated:- 12-2-2013 - Mr. M.V. Ravindran, J. Appellant by : Shri M. Kutty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /1415 1417/WZB/AHD/12 dated 14.09.12 needs to be modified as there is a mistake apparent on the face of the order. It is also his submission that the period involved in this case is up to March 2008, prior to March 2008 Revenue s case is for the month of March 2008, assessee could not have used the cenvat credit for discharge of service tax liability on the GTA services. It is also his submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax liability through cash by challans. Hence the question of any short payment of service tax, at least in the case in appeal No.ST/14/10 does not arise. 5. I have considered the submissions made by both sides and perused the records. 6. On perusal of the records, I find that our final order No.A/1415 1417/WZB/AHD/12 dated 14.09.12 has indicated in paragraph No.4 the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible to utilise the cenvat credit availed, for discharge of service tax paid on GTA services or otherwise. I find from the impugned order that the Commissioner has taken a view that up to 01.03.08, the definition of output services would entitle the assessee to utilise the cenvat credit for discharge of service tax on the GTA services. This is being challenged by the Revenue. I find that final ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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