TMI Blog2008 (2) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... or the payment of the service tax liability by the recipient of the services of GTA i.e. current appellant is settled by various orders of Tribunal in favour of appellant – hence impugned order barring credit utilization is set aside - ST/24/2008 - A/327/2008-WZB/C-II/(SMB), - Dated:- 29-2-2008 - Shri M. V. Ravindran, Member (J) Shri Bharat Raichandani, Advocate for the Appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for discharging the service tax liability on the services provided by Goods Transport Agency to the appellant. The Ld. Adjudicating authority held against the appellant and on an appeal the Ld. Commissioner (Appeals) has came to the following findings while upholding the order-in-original:- "In terms of Rule 3(4) of the Rules, Cenvat Credit can be utilized for the following payments: (a) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax' (and consequently a 'provider of taxable service'), it cannot be said that he has actually provided any taxable service. The service provided by a Goods Transport Agent (GTA) for which the consignor the consignee is made liable to pay service tax does not become an "output service" for such consignor or the consignee. Therefore, the service tax payable by the appellant consignor on transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L-1828-CESTAT-KOL] [ii] M/s. MMS Steels Ltd. 26 Others v. CCE Trichy, Madurai , Salem [2007-TIOL-1317-CESTAT-MAD] [iii] India Cements Ltd. v. Commissioner of C. Ex., Salem [2007 (7) S.T.R. 569 (Tri.-Chennai) = 2008 (223) E.L.T. 78 (T)] [iv] Andhra Pradesh Paper Mills Ltd. v. Commr. of C. Ex. Visakhapatnam-II [2007 (8) STR 166 (Tri.-Bang.)] The Ld. SDR would sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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