2008 (5) TMI 263 - AT - Service Tax

Whether Credit of Service Tax paid on the input services is available to the manufacturer and whether they are allowed to pay the Service Tax on GTA services from Cenvat credit - Tribunal in the case of Nahar Industrial Enterprises Ltd. (supra) held that Cenvat credit of manufacturing activity can be utilised by the manufacturer for payment of Service Tax on GTA services - In view of this decision there is no any merit in the appeal of the revenue - appeal filed by the revenue is rejected

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that manufacturers can use Cenvat credit for paying Service Tax on GTA services based on the case of Nahar Industrial Enterprises Ltd. The revenue's appeal was rejected.