2012 (10) TMI 924

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..... se in brief are that during the Audit of the unit, it was found that the Appellant paid service tax on outward GTA services from the Cenvat Credit account. The audit entertained a view that the appellant is not output service provider and hence cannot pay service tax on outward GTA services from their Cenvat Credit account. Accordingly, after issue of show-cause notice and due process of law, the .....

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..... and the Hon'ble High Court held that an assessee engaged in manufacturing of excisable goods and also deemed out-put service provider of GTA service, is entitled to utilize their Cenvat Credit for payment of Service Tax on GTA Services during the period prior to 19/04/2006 when the amendments were carried out to Cenvat Credit Rules. 5. The Commissioner has passed the order taking note of the ame .....

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