2014 (12) TMI 123

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..... ice’ by way of utilization of cenvat credit despite the fact that as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the utilization of payment of service tax is available on output service - Held that:- appellant has placed reliance on the instructions of the Board dated 3-10-2005, which has clarified Section 68(2) of the Finance Act, 1994. These instructions of the Board are not relevant for .....

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..... utput service." 2. The question is whether for input service Cenvat credit can be utilized by the respondent or not in the impugned order, the Tribunal has relied on various judgments rendered by it, wherein it has been held that for input service also Cenvat credit can be utilized. Learned counsel for the appellant has urged that Cenvat credit can only be utilized as per Rule 3(4)(e) of the .....

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..... S.T.R. 26 (Tri.-Del.). 3. India Cements Ltd. v. C.C.E, Salem - 2007 (7) S.T.R. 567 (Tri.-Chennai). 4. C.C.E, Nagpur v. Visaka Industries Ltd. - 2007 (8) S.T.R. 231 (Tri.-Mumbai). 3. The law declared by the above decisions that the service tax required to be paid by the recipients on the goods transport agency services can be paid from the Modvat credit account. In view of the abo .....

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