2012 (10) TMI 448

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..... ra 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. Also 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 assessee. - CEA No. 17 of 2008 - - - Dated:- 4-1 .....

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..... ch inputs/input services/capital goods were not used for providing such taxable services? 2. The basic question which arises for decision is whether the manufacturer can take benefit of the CENVAT credit which it had obtained on the manufacturing side for discharging the service tax liability on account of goods transport agency (GTA) services rendered. 3. The Tribunal had accepted the plea .....

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..... in Nahar Industrial Enterprises Ltd and other similar matters was challenged before the Punjab and Haryana High Court which decided a large number of appeals in favour of the assessee vide its judgement dated 6th May, 2010 and it held as follows:- Learned counsel for the revenue has contended that the respondents cannot pay the service tax from the Cenvat credit availed by them. But this argum .....

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