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TMI Blog2018 (7) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise? Held that:- The issue is for the period April, 2007 to January, 2008 and covered by the Larger Bench decision of Tribunal in the case of Panchmahal Steel Ltd. [2014 (4) TMI 490 - CESTAT AHMEDABAD], where it was held that an assessee can utilise the CENVAT credit for discharge of service tax liability on GTA services till 31st March 2008. Appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority after following due process of law, confirmed the demands raised along with interest and also imposed penalties. 3. Learned Counsel draws our attention to the facts of the case, it is his submission that though the demand of service tax on GTA service for the period April 2007 to March 2008 is for utilization of CENVAT credit for discharge of service tax from GTA services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Hon ble High Court of Allahabad in the case of Oudh Sugar Mills Ltd., [2017 (52) STR 353] for the same proposition. 4. Learned Commissioner (AR) submits that the service tax liability on the GTA services is under reverse charge mechanism and the CENVAT credit availed under Rule 3 of the CENVAT Credit Rules can only be utilised to pay the Central Excise duty on final products or service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds needs to be set aside. 7. Adverting to the submissions made by Learned Commissioner (AR) as to the decision of the Tribunal in the appellant s own case, we find that the Division Bench of the Tribunal by an order dated 29.03.2011 for the earlier period (April, 2005 to March, 2007) had came to a conclusion that the service tax liability under reverse charge mechanism on GTA services needs t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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