2018 (8) TMI 1101

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..... The issue involved is whether the appellant is entitled to discharge the service tax on reverse charge mechanism in respect of GTA services by utilizing Cenvat credit. None appeared on behalf of the appellant. 2. Shri K.J. Kinariwala, Dy. Commissioner (AR) appearing on behalf of the Revenue reiterated the findings in the impugned order. He submits that Cenvat credit can be utilized for payment of .....

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..... med service provider. In the present case, the appellant is paying service tax on reverse charge mechanism of GTA service. Since, statutorily, the appellant is required to pay service tax, therefore, he is deemed service provider. Consequently, the GTA service for the appellant, is a deemed output service. Accordingly, they are entitled for utilization of Cenvat credit for payment of service tax o .....

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