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TMI Blog2016 (11) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... -2016 - P. K. Choudhary, Member(Judicial) Shri M. N. Patra, Advocate, for the appellant Shri A. K. Biswas, Suptd (AR) for the Revenue ORDER Per: Shri P. K. Choudhary The issue involved in this appeal is whether the appellant is eligible to pay service tax towards inward and outward transportation service under GTA through cenvat credit input service register, under Rule 3 (4) of cenvat credit Rules, 2004 in terms of explanation note to Rule 2 (p) of Cenvat Credit Rules, 2004. 2. The Adjudicating Authority disallowed the cenvat credit of ₹ 93,829/- alongwith interest and imposed penalties for the month of May 2007. By the impugned order, the Commissioner (Appeals) upheld the demand and set aside the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Commissioner of Central Excise, Nagpur v. Visaka Industries Ltd. reported in [2007 (8) S.T.R. 231 (Tri. - Mum.)] has held that the assessee, a manufacturing unit paying Service tax on goods transport services, fall within the definition of provider of taxable service under Rule 2(r) of Cenvat Credit Rules, 2004 which includes a person liable for paying Service tax. As such, it was held that payment of Service tax in respect of services rendered by Goods Transport Agency through Cenvat Credit was appropriate . Similarly, in the case of CCE, Chandigarh v. Nahar Industries Enterprises Ltd. reported in [2007 (7) S.T.R. 26 (Tri. - Del.)] it was held that Cenvat credit can be utilised towards payment of Service Tax in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput services but as the Cenvat Credit on inputs or input services was not available to them as no manufacturing activity was being undertaken or any output services was being provided, the question of paying of Service Tax through Cenvat Credit account does not arise. In other words, the Bench observed that M/s. ITC was not entitled to avail any Cenvat Credit and as such there can be no account of any credit for utilisation towards payment of duty on the GTA services so received by them. 6. As discussed above, for the period prior to issue of Notification 10/2008-C.E. (N.T.), dated 1-3-2008 the issue stands finally decided in favour of the appellant by various judgments referred supra and ITC decision not being relevant to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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