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2016 (11) TMI 1107 - CESTAT MUMBAI

2016 (11) TMI 1107 - CESTAT MUMBAI - TMI - Whether the appellant are liable to pay service tax on GTA service from cash or from their Cenvat Credit account or otherwise for the period prior to 1.3.2008? - Held that: - From the Explanation, which was inserted vide Notification No. 28/2012-CE(NT) dt. 20.6.2012 (w.e.f.1.7.2012), the utilization of Cenvat Credit has been barred for payment of service tax by the service recipient where the service tax is payable under reverse charge mechanism. This b .....

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le to pay service tax on GTA service from cash or from their Cenvat Credit account or otherwise for the period prior to 1.3.2008. 2. None appeared on behalf of the appellant despite of notice. 3. Shri Sanjay Hasija Ld. Supdt. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that after omission of Explanation to Rule 2(b) of Cenvat Credit Rules, the GTA service does not remain as output service for the appellant and therefore utilization of Cenva .....

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nt is entitled to pay the service tax on GTA service by utilizing their Cenvat Credit. I find that even though Explanation was omitted in Rule 2(p) of Cenvat Credit Rules, but the Rule 2 (r) remains unchanged which reads as under: (r) provider of taxable service include a person liable for paying service tax. In view of above Rule 2 (r) when the appellant being a person liable for paying the service tax as a recipient of GTA service is a provider of taxable service, therefore, the service even t .....

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