2008 (4) TMI 76 - AT - Service Tax

The appellant is a manufacturer of excisable goods and in fact a recipient of services of Goods Transport Agency - appellant is treated as provider of taxable services in terms of definition under Rule 2(r) of the Cenvat Credit Rules - appellant adorns dual roles both as service provider and recipient of services - If the original service provider, namely, the Goods Transport Agency paid the service tax, then undisputedly the appellant is eligible for taking the credit stay granted

Summary

The Appellate Tribunal CESTAT, New Delhi granted a stay in a case where an appellant, a manufacturer of excisable goods, received services from a Goods Transport Agency. The appellant was considered a provider of taxable services and was eligible for credit if the service tax was paid by the original service provider. The Tribunal granted stay in this case as in similar cases before. The appeal will proceed in due course.