2012 (4) TMI 83 - AT - Service Tax

Whether Cenvat Credit on service tax availed in respect of GTA services, received by assessee, can be used for payment of service tax on the GTA services for outward transportation of the goods Held that - The issue is no more res integra. Assessee was within his rights to utilise Cenvat Credit for payment of service tax on the GTA service so received by him. See Nahar Industrial Enterprises Ltd. v. UOI (2010 - TMI - 207889 - Punjab And Haryana High Court), CCE vs Auro Spinning Mills (2011 - TMI - 211441 - Himachal Pradesh High Court) Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of Ms. Archana Wadhwa, held that Cenvat Credit on service tax for GTA services can be used for paying service tax on outward transportation. The decision was based on precedents from Punjab & Haryana High Court and Himachal Pradesh High Court. The impugned order was set aside, and the appeal was allowed in favor of the appellant.