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TMI Blog2012 (5) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 265 (Tri)) held that recipient of services from the GTA on payment of service tax gets covered by output service definition as appearing in Rule 2(p) of the Rules. As such, we find that deletion of explanation with effect from 18.4.06 from Rule 2(p) of the Cenvat Credit Rules, 2000 would not make much difference. Therefore, Cenvat credit can be utilised towards payment of Service Tax in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appearing for the respondent, we find that the short issue involved is as to whether the respondent, who are receiving GTA services and are liable to pay Service Tax, can utilise the Cenvat credit for payment of such Service Tax. Revenue s contention is that inasmuch as the said GTA services so received by the appellants is not output service, they are not entitled to use the Cenvat credit for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Nahar Industrial Enterprises was prior to 19.4.06, the ratio of law declared therein cannot be applied to the facts of the present case. He also draws our attention to a Single Member decision of the Tribunal in the case of Uni Deritend Ltd. [2012 (25) STR 475 (Tri-Mum)] wherein after taking note of the Nahar Industrial Enterprises decision it was held that the benefit of law as declared i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the definition of output service, as defined in Rule 2(p). He submits that above submissions were taken note of by the Tribunal in the case of Shree Rajasthan Syntex Ltd. vs. CCE Jaipur [2011 (24) STR 670 (Tri-Del)] and were found favour with. He also draws our attention to another decision of the Tribunal in the case of Dhillon Kool Drinks Beverages Ltd. [2011-TIOL-307-CESTAT-Del]. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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