9911796707
TMI Blog2015 (8) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... edit utilized by the appellant for payment of GTA service tax is in conformity with the Service Tax Rules, 1994 as held in the case 2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT. The payment of service tax through PLA is not the determining factor in the present case for computation of the period of delay, as because, the payment of service tax has been made within the stipulated time frame by debiting the cenvat account – appeal disposed off – decided in favor of appellant. - ST/1399/2011 ST. [SM] - FINAL ORDER NO. 54070/2015 - Dated:- 10-8-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri. Arvind Arora, Advocate Present for the Respondent : Shri R.K. Mishra, D.R. ORDER This appeal is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004 In the definition of output service , the exclusion to the GTA service was not finding place, which was put in to the statute book only w.e.f. 01.03.2008. He further submits that since Rule 3 (4) clearly provides that cenvat credit may be utilized for payment of service tax on any output service, denial of utilization of GTA service in this case is not proper, since there is no stipulation/prohibitions contained in the said sub-rule (4) of Rule 3 of Cenvat Credit Rules. To justify his stand that GTA service tax liability can be discharged by debiting the cenvat account, the ld. Advocate has relied on the judgment of Hon ble Punjab Haryana High Court in the case of Commissioner of Central Excise, Chandigarh vs. Nahar Industria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amendment was that taxable service referred to in clause (zze) of clause 105 of Section 65 of the Finance Act i.e. the GTA service was excluded from the purview of output service. Since the period involved in the present case is from January, 2005 to August, 2006, the said amended provisions of output service will have no application and as per the unamended provisions effective upto 28th February 2008, the GTA service was falling within the purview of the output service. Rule 3 (4) of the Cenvat Credit Rules permits utilization of cenvat credit towards payment of service tax on any output service. On conjoint reading of the provisions of un-amended Rule 2 (p) and Rule 3 (4) of the Cenvat Credit Rules, 2004 reveals that GTA service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue. We find no merit in these appeals and the same are accordingly dismissed. 9. Further the issue regarding utilization of cenvat credit has also been settled by the Hon ble Himachal Pradesh High Court in the case of Auro Spinning Mills (Supra) wherein by relying on the judgment of Hon ble Punjab Haryana High Court in the case of Nahar Industrial Enterprises Ltd. (supra), the Hon ble Himachal Pradesh High Court have held that as per Rule 3 (4)(e) of Cenvat Credit Rules, 2004 the cenvat credit may be utilized for payment of service tax on any output service. Since goods transport agency (GTA) is an output service as per the un-amended provisions of Rules, the cenvat credit utilized by the appellant for payment of GTA ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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