9911796707
TMI Blog2012 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service – Held that:- On 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 - 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 favour of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on the same could not be paid through cenvat credit account as the cenvat credit account could be used for payment either duty on finished goods or service tax on output service . On this being pointed out by Audit, the appellants deposited the disputed service tax amount along with interest through TR-6 challan on 29.12.2006. Subsequently, the appellants filed a refund claim for the above am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the decision of the Hon ble High Court of Punjab Haryana (supra), the appeal is allowed with consequential relief to the appellants. 3. I have considered the submissions. I find that the Hon ble High Court in Para -7 to 10 made the following observations:- 7. Learned counsel for the revenue has contended that the respondents cannot pay the service tax from the Cenvat credit availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. 10. In view of the above, the question of law posed in these appeals is answered in favour of the assessee and against the revenue. We find no merit in these appeals and the same are accordingly dismissed. 4. I find that the issue involved in this case is also same and the period is also prior to the amendment of Rules therefore, the appellant is eligible for utilising the cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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