2009 (5) TMI 391

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..... missioner (Appeals) observed that utilization of Cenvat credit towards payment of service tax to GTA service is clearly in contravention of provisions of rule 3(4) of Cenvat Credit Rules, 2004. In the light of the decision of CCE v. Nahar Industrial Enterprises Ltd. [2007] 10 STT 117 (New Delhi - CESTAT) held that order of Commissioner (Appeals) is liable to set-aside and appeal is allowed.
P.K .....

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..... le 3 of Cenvat Credit Rules, 2004 relate to utilization of Cenvat credit. That sub-rule makes it clear that credit can be utilized for payment of excise duty as well as service tax on any output service. Thus, payment of service tax is a specifically authorized item in regard to service tax credit. In the present case, the appellant is treated as a service provider when he it is service tax on tra .....

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