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TMI Blog2017 (9) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - appeal allowed - decided in favor of appellant. - ST/50517/2017-SM - 55384/2017 - Dated:- 20-7-2017 - Mr. Ashok K. Arya, (Technical Member) Present Ms. Sukriti Das, Advocate for the appellant Present Ms Kannu Verma Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA services for which service tax is payable under reverse charge mechanism. The issue is covered by Hon ble Delhi High Court decision in case of CST V/s Hero Honda Motors Ltd. - 2013 (29) S.T.R. 358 (Del.). Hon ble Delhi High Court in the said decision has observed as under : 4. It appears that the Revenue had challenged the CESTAT s order in Nahar Industrial Enterprises Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may be utilized for payment of service tax on any output service. 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 purpose of payment of service tax. The Commissioner (Appeals) as well as the Tribunal have rightly held that the respondents were entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such; or (d) an amount under sub rule (2) of Rule 16 of Central Excise Rules, 2002; or (e) service tax on any output service: S. 68(1) and (2) of the Finance Act, 1994 read as follows : Sec. 68. Payment of Service Tax :- 1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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