https://www.taxtmi.com/caselaws?id=201778 Cenvat credit could be used to discharge Service tax payable by a recipient of Goods Transport Agency services treated as a deemed service provider under Rule 3(4) of the Cenvat Credit Rules, 2004. The Tribunal found no express prohibition in Rule 3(4) against utilising accumulated credit for that liability, and accepted that the assessee had discharged its final product duty partly through PLA and partly through Cenvat credit. The order permitting such utilisation was therefore sustained, and the Department's objection failed. en-us Thu, 21 Jan 2010 00:00:00 +0530 Mon, 03 Jan 2011 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201778 Cenvat credit could be used to discharge Service tax payable by a recipient of Goods Transport Agency services treated as a deemed service provider under Rule 3(4) of the Cenvat Credit Rules, 2004. The Tribunal found no express prohibition in Rule 3(4) against utilising accumulated credit for that liability, and accepted that the assessee had discharged its final product duty partly through PLA and partly through Cenvat credit. The order permitting such utilisation was therefore sustained, and the Department's objection failed. Case-Laws Service Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201778