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M/s Shree Shyam Filaments Versus CCE & ST, Jaipur

2017 (9) TMI 881 - CESTAT NEW DELHI

Utilisation of CENVAT credit - credit for payment of service tax on GTA services - reverse charge mechanism - Held that: - reliance placed in the case of Commissioner of Service Tax Versus Hero Honda Motors Ltd. [2012 (12) TMI 734 - DELHI HIGH COURT], where it was held that para 2.4.2 of CBEC's Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services - appeal allowed - decided in .....

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kriti Das for the appellant and Ld. DR, Ms. Kannu Verma Kumar for the Revenue have been heard. 3. The main issue is denial of utilization of cenvat credit lying in the common pool of the appellant for payment of service tax on GTA services payable under reverse charge mechanism. It is strange that revenue is denying utilization of Cenvat credit by the manufacturer appellant, who have enough balance in their Cenvat credit pool for payment of service tax on the GTA services for which service tax i .....

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urged in the present case. The High Court by its order reported as CCE v. Nahar Industrial Enterprises Ltd., 2012 (25) S.T.R. 129 held as follows :- Learned counsel for the revenue has contended that the 6. respondents cannot pay the service tax from the Cenvat credit availed by them. But this argument has no force, because a perusal of para 2.4.2 of CBEC s Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment .....

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he respondents were entitled to pay the service tax from the Cenvat credit. 5. As is evident, the Punjab and Haryana High Court had relied on Rule 3(4)(e) of the Cenvat Credit Rules, 2004. The operative part of Rule 3(1) states that a manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit i.e. Cenvat credit in terms of its provisions. Rule 3(4), to the extent it is material for the present purpose reads as follows :- (4) The Cenvat credit may .....

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