9911796707
TMI Blog2011 (8) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... clear shows that credit of duty paid on motor vehicles would be available only to a Goods Transport Agency providing goods transport service and not a person who is liable to pay service tax - Decided against the assessee. - E/779 of 2010 - - - Dated:- 1-8-2011 - Mr. B.S.V. Murthy, J. For Appellant : Shri K C Rathod, Consultant For Respondent : Shri R.S. Srova, JDR Per : Mr. B.S.V. Murthy; M/s. Umiya PVC Pipe Fitting Pvt. Limited is engaged in the manufacture of PVC rigid Pipes and fitting, Plastic water tank etc. The appellant availed cenvat credit of duty paid on motor vehicles at the rate of 50% available on capital goods in the month of September 2005, amounting to Rs. 2,66,264/-. Intimation was given to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only and it does not entitle him for cenvat credit of duty paid on motor vehicles, which is available to Goods Transport Agency service providers only. 3. Appellant happens to be a Private Limited Company and any Company registered under the Companies Act is required to pay service tax on GTA service received by them and in such cases, the service provider need not pay tax. Appellant has taken cenvat credit of duty paid on motor vehicles on the ground that appellant is provider of output service. As a manufacturer, appellant is not eligible for cenvat credit on motor vehicles. Learned consultant has contended that the appellant is to be considered as deemed provider of Goods Transport Agency service in view of the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (p) of Central Excise Rules defines output service. Learned consultant stressed upon the point that this Rule was amended on 01.3.2008 to exclude the Goods Transport Agency service from the definition of output service and therefore, prior to 01.3.2008, which is the period in the impugned proceedings, credit was admissible. I do not find this amendment helps the appellant in any manner. After 01.03.2008, Goods Transport Agency service provider would not be eligible for cenvat credit at all. The definition of provider of taxable service has been introduced for the limited purpose of enabling a person paying service as receiver to avail cenvat credit of service tax paid by him if he is otherwise eligible. 5. Further, we had to examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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