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TMI Blog2015 (2) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... it which was not permissible) - Held that:- The contentions of Departmental Representative that the ratio of various judgements of the High Courts referred [2013 (8) TMI 215 - MADRAS HIGH COURT] and [2014 (5) TMI 461 - Karnataka High Court] holding that the service tax under GTA services can be paid out of CENVAT credit under reverse charge mechanism does not hold for payment under reverse charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay granted. - Application No. ST/STAY/59825/2013-CU[DB], In Appeal No.ST/59176/2013-CU[DB] - - - Dated:- 20-1-2015 - Honble Justice G. Raghuram And Honble Mr. R. K. Singh,JJ. For the Appellants : Shri A. K. Batra, CA For the Respondents : Shri Amresh Jain, DR ORDER Per Mr. R. K. Singh : The Stay Application along with Appeal has been filed by the appellants against Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004 (defining output service) and Rule 2(r) (stating that provider of taxable service includes the person liable for tax), they become provider of the said input service and therefore allowed to pay impugned service tax from the CENVAT credit account. They also cited judgements in the cases of CCE, Salem Vs. Cheran Spinners Ltd. [2014 (33) STR 148 (Mad.)], Union of India Vs. Flowserve Microf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service from CENVAT credit under reverse charge mechanism is not applicable to the present case as the genesis of the reverse charge mechanism in case of GTA service is different from the genesis of reverse charge mechanism in the present case. The Ld. Departmental Representative did not join issues as regards the contention of revenue neutrality in as much as the appellants are 100% EOU and even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, having regard to the fact that the decision of the Tribunal in the case of Indian Acrylic Ltd. (supra) (involving same issue) that the CENVAT credit can be utilised for paying such service tax and in view of the fact that the situation is revenue neutral in as much as even if the impugned service tax was paid in cash, the same indisputedly was available as CENVAT credit, which in case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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