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TMI Blog2011 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents cannot pay the service tax from the Cenvat credit availed by them - As per Rule 3(4)(e) of the Cenvat Credit Rules, 2004 and para 2.4.2 of CBEC s Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services - Hence, the question of law posed in these appeals is answered in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit. 5. Ld. Counsel appearing for the appellant would submit that the issue is no more res integra as the Hon ble High Court of Punjab & Haryana in the case of CCE, Chandigarh Vs. Nahar Industrial Enterprises Ltd. and Ors. as reported in 2011 (104) RLT ONLINE 3(P&H) has upheld the judgement of the Tribunal, which took the view that the assessee is eligible to avail the Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of payment of service tax on the GTA services. 8. Apart from the above, even as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the Cenvat credit may be utilised for payment of service tax on any output service. 9. In the present case also, the service tax was paid out of the Cenvat credit on GTA services and, hence, the respondents were well within their right to utilise the Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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