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TMI Blog2010 (1) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... ty - on the ground that the Service tax payment was made using Cenvat credit and not by cash/PLA - Commissioner (Appeals) held that a sum of amount related to Service tax payable on the services of Goods Transport Agency received in connection with the receipt of raw materials from the raw material suppliers - Held that: - the respondent has been treated as provider of services of GTA in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs and capital goods and credit of Service tax paid by them on the input service being used and received by them for the manufacture of finished goods. The original authority confirmed the demand amounting to Rs. 68,632/- on the ground that the Service tax payment was made using Cenvat credit and not by cash/PLA. On appeal, the Commissioner (Appeals) held that a sum of Rs. 10,180/- related to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such services received by them, they cannot be treated as actual service provider. 5. The case of the respondents is that the Cenvat credit taken under Rule 3 of Cenvat Credit Rules can be utilised for the purposes mentioned in the Rule 3(4) of Cenvat Credit Rules which includes payment of Service tax for the services provided by the recipient. In respect of input services of GTA utilis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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