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M/s Tytan Organics Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai

Cenvat credit - GTA service reverse charge mechanism output service GTA service to be considered as output service availability of cenvat credit Held that: - Goods Transport Agency services availed under clause (zzp) of clause 105 of section 65 of the Finance Act, 1994 was excluded from the purview of output services only w.e.f. 1.3.2008 by issue of Notification No. 10/2008-CE (NT). After omission of the explanation, the possibility of the services received to be considered as an outpu .....

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reverse charge basis by using CENVAT Credit. A notice was issued to the appellant seeking to deny the use of CENVAT Credit for the payment of Service Tax on Goods Transport Operator Services on reverse charge basis. The demand was confirmed by both the lower authorities. 2. Learned Counsel for the appellant argued that at the material time, the definition of output services did not exclude the Goods Transport Agency services from its purview. He argued that at the material time, the definition o .....

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rvice or does not manufacture final products, the service for which he is liable to pay Service Tax shall be deemed to be the output service. He argued that the Goods Transport Agency services availed under clause (zzp) of clause 105 of section 65 of the Finance Act, 1994 was excluded from the purview of output services only w.e.f. 1.3.2008 by issue of Notification No. 10/2008-CE (NT). The definition of output services prescribed under the Cenvat Credit Rules, 2004 before that period included GT .....

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ngs Pvt. Ltd. 2013 (31) STR 375 (Tri-Mum) & Santozen Exports 2009 (240) ELT 530 (Tri-Mum). 4. I have gone through the rival submissions. I find that there are decisions both sides. Rule 2(p) of the Cenvat Credit Rules at the material time 1.6.2005 to 18.4.2006 read as under: - (p) output service means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy holder of any other person, as the case may be, and the expressions provider and provi .....

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erpreting Rule 2(p) of the Cenvat Credit Rules. The said paras read as under: - 3. After considering the arguments of both sides, I have not found good case for the appellants against the demand of service tax of ₹ 62,812/- with interest. This tax with interest has already been paid by the party. However, the present appeal contains certain grounds against the demand. None of these grounds has been found to be sustainable. The appellants are claiming under the aforesaid Explanation, which .....

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ion. In other words, input service tax credit was not available to be utilized for payment of service tax on GTA Service, which was also an input service. The ld. counsel has pointed out that the above Explanation was deleted by the Central Government by Notification No. 8/06-C.E. (N.T.) dated 19-4-06. This amendment, however, does not advance the appellants case any further inasmuch as, with the deletion of the above Explanation, GTA Service remains as an input service only. With reference to t .....

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8) S.T.R. 186 (Tri.-Chennai) In the above cases, the benefit of the Explanation was given to the assessees who satisfied the requirements thereof. The present appellants did not satisfy these requirements. Finally, the ld. counsel has relied on the Board s Circular F.No. 341/18/2004-TRU dt. 17-12-04, wherein issues pertaining to levy of service tax on GTA Service were examined and it was, inter alia, clarified thus: No penalty should be imposed on such defaulters unless the default is on account .....

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