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Issues: Whether the recipient of Goods Transport Agency services could pay service tax by utilising Cenvat credit instead of paying it in cash.
Analysis: The dispute turned on the method of payment available to a recipient of Goods Transport Agency services. The relevant issue had already been decided in favour of the assessee by the jurisdictional High Court, which held that such service tax liability could be discharged from the Cenvat credit account.
Conclusion: The utilisation of Cenvat credit for payment of service tax on Goods Transport Agency services by the recipient was held to be permissible, and the issue was decided in favour of the assessee.
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