Cenvat credit for input services can be used to pay service tax on GTA services, following prior precedent.

Cenvat credit earned by a manufacturer on input services was held usable for payment of service tax on Goods Transport Agency services. The Tribunal followed its earlier ruling on the same point, treating the issue as already covered by precedent and rejecting the revenue's objection. The manufacturer was therefore entitled to utilise the credit for discharge of GTA service tax liability, and the challenge by the revenue failed.

---

---

Issues: Whether Cenvat credit available to a manufacturer on input services could be utilised for payment of service tax on Goods Transport Agency services.

Analysis: The Tribunal followed its earlier decision holding that credit arising from manufacturing activity could be used by the manufacturer for payment of service tax on GTA services. As the issue stood covered by the prior decision, no merit was found in the revenue's challenge.

Conclusion: The issue was decided in favour of the respondent and against the revenue.

---