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TMI Blog2012 (7) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the assessee and the cross objection filed by the assessee are only supporting the impugned order which has been passed in their favour and there is no issue which is against them in the impugned order. In view of this, the cross objections filed by the assessee are disposed of. 3. After considering the submissions made by both sides, we find that the issue involved in this case is regarding the eligibility of the assessee to utilize the cenvat credit taken by them of the service tax and of the central excise duty, for discharging the service tax liability on GTA services. The learned Commissioner (Appeals) relied upon the judgment of the Tribunal in the case of The India Cement Ltd. and Andhra Pradesh Paper Mills Ltd. has he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and sends the same to his customer, engaging the service of goods transport agency. In this case he pays service tax on service received by him for transportation of the goods. However, the input credit taken on steel ingots cannot be used for payment of service tax applicable to goods transport agency. The reason is that such manufacturer (consignor) is not the service provider. The transport is being provided by the 'goods transport agency' and the excise assessee pays the service tax only for the reason that the liability for payment of service tax has been shifted to the service receiver. Accordingly, the consignor or the consignee has to pay service tax in case on goods transport by road service. 18. The Commissioner (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d transportation of inputs or capital goods, such service (being specifically mentioned under the definition of 'input service') would qualify to be called as "input service" and, thus, the service tax paid on it would be eligible as credit to the receiver if he is either a manufacturer of excisable goods or provider of taxable service But in such a case, the receiver, if he is required to pay service tax on inward transportation of inputs or capital goods, is required to pay service tax in cash and he is not entitled to utilize Cenvat credit already available in their Cenvat account as "input service" has not been specified under Rule 3(4) of the Cenvat Credit Rules, 2004 for utilization of such Cenvat credit. 23. It is also submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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