9911796707
TMI Blog2011 (5) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... e. - 266 of 2010 (SM) - - - Dated:- 12-5-2011 - Mr. M.V. Ravindran, J. Shri P.K. Ram, Advocate for the appellant. Shri A. Khanna, Authorized Representative (DR) for the Respondent. Per. M.V. Ravindran :- This appeal is filed against order-in-Original No. 02/RDN-2010 dated 06/01/2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is confirmation of the demand against the assessee for the recovery service tax discharged by them by debiting the Cenvat credit account for the GTA services utilized. 4. Revenue authorities are of the view that the appellant could not utilize the Cenvat credit for discharge of service tax on the GTA services. Coming to such a conclusion show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunals judgment in Appeal No. 99 of 2008. He produces the copy of Hon ble High Courts judgment which has upheld the order of the Tribunal. It is his submission that this order of the Hon ble High Court has not been stayed by the Hon ble Supreme Court, though revenue is in appeal. 6. Learned DR reiterates the findings of the learned Commissioner as a revisional authority. 7. I have considered the submissions made at length by both sides and perused the records. 8. The issue involved in this case whether the appellant can avail the Cenvat credit for discharge of service tax liability on the GTA services received by him and liable to discharge the same as a recipient of the services under the provisions of Section 68 of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding taxable services by virtue of deeming legal fiction? We have heard the learned counsel for the parties. Learned counsel for the revenue has contended that the respondents cannot pay the service tad from the Cenvat credit availed by them. But this argument has no force, because a perusal of para 2.4.2 of CBEC s Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilization of Cenvat credit for the purpose of payment of service tax on the GTA services. Apart from the above, even as per Rule 3 (4) (e) of the Cenvat Credit Rules, 2004, the Cenvat credit may be utilized for payment of service tax on any output service. In the present case also, the service tax was paid out of the Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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