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TMI Blog2009 (8) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant in respect of the provisions of Cenvat Credit Rules and the Service Tax Rules – mater remanded to Commissioner - Appeal is allowed - ST/115/2009 - A-519/KOL/2009 - Dated:- 26-8-2009 - Shri S.S. Kang, Vice-President REPRESENTED BY : Shri Kartik Kurmy, Advocate, for the Appellant. Shri J.A. Khan, JDR, for the Respondent. [Order]. - Heard both sides. 2.The Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of the GTA Service received as a manufacturer, therefore they can utilize the Cenvat credit in respect of payment of Service Tax. Contention is that all these issues were raised before the Commissioner (Appeals). However, the Commissioner (Appeals) has only gone by the Board Circular dated 23-8-2007 to say that the Appellant is liable to pay Service Tax in cash on the Goods Transport Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the Revenue is that the Appellant is a recipient of the GTA Service and is not: a provider of the GTA Service and as per the Cenvat Credit Rules, credit can be utilized for payment of Service Tax on any Output Service; hence the credit was rightly denied. 5.I find that the Commissioner (Appeals) in the impugned Order has only gone by the Board's Circular dated 23-8-2007 and held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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