2009 (1) TMI 210

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..... e Cenvat Credit Rules, 2004 and consequently the GTA services on which they paid service tax was not to be deemed to be output service, with the result that payment of service tax on such service should have been made in cash and not by way of utilization of Cenvat Credit. - ST/86/2008 - A/79/WZB/2009-CIV/SMB - Dated:- 29-1-2009 - Shri P.G. Chacko, Member (Judicial) (Final Order No. A/79/ .....

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..... dent was liable to pay service tax on GTA by virtue of the provisions of the Service Tax Rules, 1994. Cenvat credit could be used for payment of service tax on output service. The respondent was not a service provider. In fact, they were availing services provided by the goods transport agency. Explanation to Rule 2 (p) of the Cenvat Credit Rules, 2004 clarified that, if a person liable for paying .....

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..... of the Cenvat Credit Rules, 2004 and consequently the GTA services on which they paid service tax was not to be deemed to be output service, with the result that payment of service tax on such service should have been made in cash and not by way of utilization of Cenvat Credit. 5. In the result, the impugned order is set aside and this appeal of the Revenue is allowed. (Pronounced and dicta .....

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