2017 (4) TMI 439

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..... td., [2014 (12) TMI 876 - GUJARAT HIGH COURT] where it was held that though the assessee was liable to pay service tax on GTA Service, it could have utilized Cenvat credit for the purpose of paying such duty - appeal allowed - decided in favor of appellant. - ST/1613/2010-ST [SM] - A/52440/2017-SM[BR] - Dated:- 17-3-2017 - Mr. S.K. Mohanty, Member (Judicial) None for the Appellant Mr .....

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..... ules, 2004. 2. None appeared for the appellant, despite notice. Heard the ld. DR for the Revenue. 3. The short question involved in this appeal for consideration is, as to whether, the appellant in the capacity of recipient of service can pay service tax from its cenvat account. 4. I find that the issue involved in this case is no more res-intigra in view of the judgment of Hon ble Guja .....

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..... output service to take credit of Cenvat of various duties specified therein. Sub-rule (4) of Rule 3 of the said Rules provides that the Cenvat credit may be utilized for payment of various duties specified in clauses (a) to (e) thereof; clause (e) pertains to Service Tax on any output service . A combined reading of these statutory provisions would, therefore, establish that though the assessee .....

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