9911796707
TMI Blog2015 (12) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... n GTA service. The decision of the Larger Bench clearly covers the issue. Since the CENVAT credit utilisation is held to be correct, there were no need for the payment by the assessee to make payments in cash subsequently and therefore interest is also not liable to be paid. - Decided in favour of assessee. - ST/343/2010-SM - Final Order No. 20371 / 2015 - Dated:- 30-1-2015 - Shri B.S.V. Murt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to Audit conducted, the Revenue sought to recovery service tax on GTA service in cash on the ground that it was impermissible to utilize Cenvat credit for discharging service tax liability on GTA service availed. On the basis of this objection, the appellant paid the sum of service tax due, i.e., ₹ 3,52,810/- under TR6 challan No. 07, dated 19.2.2007: ₹ 1,68,154 for the month of Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd v. CCE, 2007 (7) STR 26 (T-Del) had been followed in as many as 13 decisions of the other Benches of the Tribunal; that in the absence of stay of these decisions by the High Courts, the notice's contention that the matter had not attained finality is wrong; that in another appeal, jurisdictional Commissioner of Central Excise (Appeals), Visakhapatnam had already set aside the demand in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on in the Grounds of Appeal, utilization of Cenvat for payment of GTA service tax was proper; that the attempt to distinguish the binding precedents was vain; that in the absence of default in paying service tax, demand of interest was unjustified; that in the facts and circumstances, penalty was not imposable. 1.8. The appellant states that the lower appellate authority heard the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Panchmahal Steel Ltd. Vs. CCE ST, Vadodara [2014(34) STR 351 (T-LB)] it has been held that CENVAT credit can be used for payment of service tax on GTA service. The decision of the Larger Bench clearly covers the issue. Since the CENVAT credit utilisation is held to be correct, there were no need for the payment by the assessee to make payments in cash subsequently and therefore intere ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
