TMI Blog2016 (10) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods, justified? - Held that: - as the Service Tax is to be paid under Rule 4(7) and challan is a document for taking credit under Rule 9 of CCR, and the Service Tax is payable for GTA Services under Rule 2 (1) (d) (v) of the Service Tax Rules,1994 by consignor/consignee being manufacturer. Thus, Cenvat credit has rightly been availed - appeal dismissed - decided against Revenue. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services in terms of the Cenvat Credit Rules, 2004. The GTA is one of the Services on which the appellant is paying Service Tax as recipient of service. 3. During the course of scrutiny of records, it was observed that the appellant had received goods from various manufacturer/supplier on which freight is being paid by the manufacturer/supplier but the Service Tax on the freight is not being p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant and not the value of the input service. 4. Heard the parties. 5. Having considered the rival contentions, we find that as the Service Tax is to be paid under Rule 4(7) and challan is a document for taking credit under Rule 9 of CCR, and the Service Tax is payable for GTA Services under Rule 2 (1) (d) (v) of the Service Tax Rules,1994 by consignor/consignee being manufacturer. Thus, Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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