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TMI Blog2012 (11) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts involved and since Appeal No. ST/439/10 is listed today for final disposal, I take up the appeal Nos. ST/581/11 & ST/439/10 for disposal. Since the issue involved in both the appeals are same, they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration in these appeals are during the period April 2008 to March 2009, the appellant herein had received the services of GTA and as per the provisions of Section 66A read with Section 68(2) of the Finance Act, 1994, appellant is liable to discharge service tax liability on such services received by him. The appellant in this case has utilized the cenvat credit availed by him on the input services for dischargi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt are not considered as output services at all by Rule 2(p) of Cenvat Credit Rules, 2004. He would submit that they should be directed to pay the amount through the PLA and should not be allowed to utilize the Cenvat credit for discharging of service tax liability. 7. I have considered the submissions made at length by both sides and perused the records. 8. The issue involved in this case is regarding whether the appellant being recipient of GTA services, is entitled to utilize the Cenvat credit availed by him on the service tax paid on the input services for the purpose of discharging the service tax liability on the GTA services. 9. It is undisputed that the appellant is liable to discharge the service tax liability on the GTA service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irecting the appellant to debit or pay the entire amount invoked in both the appeals as service tax paid for receipt GTA services through PLA or by TR-6 challan. The said amount, if discharged by the appellant within thirty days from today, on such payment of service tax liability by debit in PLA/TR-6 challan, the appellant is eligible to avail the Cenvat credit which he has debited during the relevant period, towards discharge of service tax liability. 13. Now coming to the interest liability on the said amount, which has been confirmed by the adjudicating authority and upheld by the first appellate authority, I find that this Bench in the case of Vulcan Gears (supra) has specifically held, which I may with respect reproduce. 4. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, I feel that it would be in the interest of justice to settle the issue and accordingly the appeals filed by the Revenue are rejected. 14. It is seen that the facts of the current case are before me are identical to the facts as were in Vulcan Gears. In view of this, there being no intention to run away from the service tax liability and having deposited the same through the Cenvat account, the appellant has not retained any part of the government dues with him with intention to evade the same. Accordingly, the interest liability as confirmed by the lower authorities does not arise at all. In view of this, the interest liability, if any, on the amounts in these appeals is liable to be set aside and I do so. 15. As regards penalties impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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