9911796707
TMI Blog2013 (4) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... n Visaka Industries Ltd. case (2007 (7) TMI 32 - CESTAT, MUMBAI) & Nahar Industries Enterprises (2007 (3) TMI 201 - CESTAT NEW DELHI) which was confirmed by the Punjab & Haryana High Court consistently following the view that assessees are eligible to pay tax on GTA services received from their Cenvat Credit Account. It was further held that prior to the Notification dated 01.03.2008, the issue st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant assessee is assessed to liability of service tax of Rs. 5,12,622/- including education cess; interest of an equivalent amount under Section 75 of the Finance Act, 1994; penalty of Rs.1,000/- under Section 77 of the said Act; and in addition to penalty of Rs.100/- per day subject to a maximum amount of Rs.5,12,622/- (equivalent to the service tax assessed) from the date it becomes payable, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. The definition was amended subsequently by Notification No.10/2008- CE (NT) dated 1.3.2008 with effect from 1.3.2008. This amendment is however inapplicable to the facts and circumstances of this appeal. Rule 2 (r) of Cenvat Credit Rules, 2004 defines provider of service as including a person liable for paying service tax. 4. In Shree Rajasthan Syntex vs. Commissioner of Central Excise , Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther held that prior to the Notification dated 01.03.2008, the issue stands decided in favour of the appellant by several judgments and cenvat credit could be utilised towards service tax in respect of services received from GTA, in view of the deeming fiction in Rule 2(r) whereunder the service recipient is defined to be different service provider, if liable to service tax.. In the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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