TMI Blog2019 (6) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... lable could be utilised by the respondent to discharge its obligation of payment of service tax on GTA service on reverse charge mechanism. No distinguishing features in fact or in law are brought to our notice which would justify our taking a different view. The question of law as proposed does not give rise to any substantial question of law. Extended period of limitation - demand of the revenue is time barred - HELD THAT:- On introduction of Cenvat Credit Rules, 2004, the respondent by its letter dtd.19/01/2005 brought to the notice of the authorities that in view of the new Rules, it is permitted to utilise the service tax credit for payment of excise duty on manufactured goods and vice-versa. Tribunal found that the Revenue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) It is an admitted position before us that the period involved in this appeal is in respect of utilisation of CENVAT credit for payment of service tax on reverse charge basis GTA (Goods Transport Agency) after the introduction of Cenvat Credit Rules, 2004. (b) In terms of Cenvat Credit Rules, 2004, (introduced on 10/09/2004) the credit of input services was not restricted for utilisation only towards discharge of service tax payable in respect of the output services falling within the same classification head/category. In terms of Rule 11 of Cenvat Credit Rules, 2004, there was a merger of credit earned by manufacturer under the Cenvat Credit Rules, 2004 and the credit earned by provider under the Service Tax Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rprises Ltd. (Supra) would apply to the present case. No distinguishing features in fact or in law are brought to our notice which would justify our taking a different view. (f) Therefore this question of law as proposed does not give rise to any substantial question of law. Thus, not entertained. 4. Regarding question (ii) : (a) On introduction of Cenvat Credit Rules, 2004, the respondent by its letter dtd.19/01/2005 brought to the notice of the authorities that in view of the new Rules, it is permitted to utilise the service tax credit for payment of excise duty on manufactured goods and vice-versa. This, as credits in both the accounts, i.e. service tax and Cenvat credit stood merged as on 30/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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