2014 (1) TMI 363

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..... der. Wherever service tax liability is required to be discharged, credit of tax paid on the inputs/input services can be utilised. This Tribunal in a number of cases has held that input service credit can be utilised for discharging duty liability on GTA services by the recipient of the service - Decided against Revenue. - ST/610/10 - - - Dated:- 31-10-2013 - P R Chandrasekharan, J. For the .....

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..... ation of Cenvat Credit for payment of GTA service is incorrect and not permissible in law. 3. None appeared for the respondent, M/s.Indo Afrique Paper Mills (P) Ltd. 4. I have carefully considered the submissions urged by the Revenue. 4.1 The Cenvat Credit Rules, 2004 does not distinguish between a deemed service provider and an actual service provider. Wherever service tax liability is requ .....

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