2009 (11) TMI 152 - AT - Service Tax

Cenvat Credit- output services-whether Cenvat Credit can be utilized for discharging service tax due on GTA Services? In the light of the various decisions held that cenvat credit can be utilized thus reject the appeal filed by revenue.

Summary

The Appellate Tribunal CESTAT, Chennai, in 2009 (11) TMI 152, ruled in favor of the assessee regarding the utilization of CENVAT credit for discharging service tax on GTA service. The decision was based on previous tribunal rulings, including India Cements Ltd. v. CCE and Pallipalayam Spinners (P.) Ltd. v. CCE. The impugned order setting aside the service tax demand for August 2005 to March 2006 was upheld, and the appeal was rejected.