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TMI Blog2009 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... on of finished goods. The revenue denied said credit on ground that payment of same should have been made in cash and not through Cenvat account, which can be utilized only for payment of service tax on any output service. In the light of the decision of Paharpur Cooling Towers Ltd. v. CST 2009 -TMI - 34814 - CESTAT, KOLKATA, held that, as per Explanation of Rule 2(p) reads that is aperson liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been made in cash through TR6 Challans and not through CENVAT account, which can be utilized only for payment of Service Tax on any output service. 2. The learned JDR contended that the GTA service is an input service and the respondents are not entitled to treat GTA service as output service and input service credit is not available to utilized for the payment of tax on GTA service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of credit for payment of service tax on GTA service - Credit can be used for paying service tax on GTA services, which was also deemed output service - For the period prior to 18-4-2006, impugned service deemed as output service under Explanation to rule 2(p) of the Cenvat Credit Rules, 2004. Accordingly, he prayed that the impugned order be upheld. 4. Heard. 5. On careful consideration of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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