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TMI Blog2015 (4) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... ara [2014 (4) TMI 490 - CESTAT AHMEDABAD] - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/207/09 - - - Dated:- 31-12-2014 - Anil Choudhary, Member (J) And P. S. Pruthi, Member (T),JJ. For the Appellant : Shri J C Patel, Adv. For the Respondent : Dr B S Meena, Addl. Commissioner (AR) ORDER Per: Anil Choudhary: The appellant, M/s Reliance Industries Ltd., is a manufacturer of excisable goods having its factory located at Patalganga, Allahabad and Hoshiarpur, etc. The appellant among others received service of transport of goods by road rendered by Goods Transport Agency within the meaning of Section 65(105)(zzp) read with section 65(50)(b) of the Finance Act, 1994. For the period 1.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 77(2) of the Finance Act, 1994. Being aggrieved, the appellant is in appeal before this Tribunal. 3. The appellant have urged among others that the Commissioner has erred in holding that the appellant being recipient of 'Goods Transport Agency service' and not provider of the said service and as such the said service was not appellant's output service. Accordingly, the appellant was not entitled to pay Service Tax on the said service by utilizing the CENVAT Credit of Service Tax. The learned Counsel further urges that the issue is no longer res integra and the same has been settled by the Larger Bench of this Tribunal in the case of Panchmahal Steel Ltd. Vs. Commissioner of Central Excise, Vadodara - 2014 (34) STR 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the revenue has contended that the respondents cannot pay the Service Tax from the Cenvat credit availed by them. But this argument has no force, because a perusal of para 2.4.2 of C.B.E. C.'s Excise Manual of Supplementary Instructions shows that there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of Service Tax on the GTA services. 8. Apart from the above, even as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the Cenvat credit may be utilized for payment of Service Tax on any output service. 9. In the present case also, the Service Tax was paid out of the Cenvat credit on GTA services and, hence, the respondents were well within their right to utilize the Cenvat credit for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 41 (Tri-Bang), wherein the Division Bench taking note of the change in output service w.e.f. 19.4.2006 as defined under Rule 2(p) read with Section 68(2) read with Rule 2(1)(d) of the Service Tax Rules, 1994 read with Rule 2(q) and (r) of Cenvat Credit Rules, 2004 held that the persons providing some taxable output service/services and/or manufacturing dutiable final product, neither during the period prior to 19.4.2006 nor during the period w.e.f. 19.4.2006, the taxable service received by them, on which they were liable to pay Service Tax as recipient of service under the provisions of Section 68(2) of the Act, read with Rule 2(1)(d) should be treated as an output service and Service Tax on the same was required to be paid in cash an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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