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2008 (8) TMI 213 - AT - Service TaxUtilization of Cenvat Credit account towards payment of service tax in respect of GTA service - issue is settled by the Tribunal in the case of Soundararaja Mills Ltd. E Mills holding that the manufacturer will discharge service tax liability in respect of their GTA service received for inward and outward movement of goods. Therefore, the appellants are entitled for utilization of Cenvat Credit account towards payment of service tax - Stay petition is allowed.
The Appellate Tribunal CESTAT, New Delhi allowed the waiver of pre-deposit of service tax and penalty for the applicants who utilized Cenvat Credit account for payment of service tax related to goods transport agency service. This decision was based on a previous Tribunal ruling in the case of Soundararaja Mills Ltd. 'E' Mills v. CCE, Madurai.
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