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TMI Blog2019 (7) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The only distinction which Mr. Dwivedi, for the Revenue seeks to make in respect of the above decisions is that the above cases were concerned with discharge of service tax liability on reverse charge basis in respect of GTA service. In this case, it is discharge of tax liability on services received from foreign bank. In this case also, the respondent discharge the tax liability on reverse cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Whether the Assessee is eligible to utilize Cenvat Credit for payment of service tax under the provisions of section 66A of the Finance Acct or whether the assessee should have discharged the service tax liability in cash? b) Whether in the facts and circumstances of the case in hand and in law the CESTAT erred in relying upon the decisions of Hon'ble High Courts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance upon Rule 3(4) of the Cenvat Credit Rules, 2004 to hold that it authorizes utilization of Cenvat Credit for payment of service tax. Further the impugned order placed reliance upon the various decisions referred to in question no.2 hereinabove. 5. On being asked, Mr. Dwivedi appearing for the Revenue states that the decision of the Mumbai bench of the Tribunal on the same issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rh V/s Nahar Industrial Enterprises Ltd., 2012(25)S.T.R. Page 129 and Delhi High Court in the case of Commissioner of Service Tax V/s Hero Honda Motors Ltd., 2013(29) S.T.R. Page 358. 7. The only distinction which Mr. Dwivedi, for the Revenue seeks to make in respect of the above decisions is that the above cases were concerned with discharge of service tax liability on reverse charge b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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