https://www.taxtmi.com/caselaws?id=205694 The Court upheld the Commissioner (Appeals) order in favor of the respondent, a manufacturer of cotton yarn, regarding the utilization of Cenvat credit for Service tax payment. The Court found that the respondent, deemed providers of GTA services for raw material transportation, could rightfully use the credit as per Rule 3 of the Cenvat Credit Rules. The Court rejected the Department's appeal, affirming that there was no prohibition against using credit for Service tax payment by deemed service providers. en-us Thu, 21 Jan 2010 00:00:00 +0530 Mon, 29 Jul 2013 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205694 The Court upheld the Commissioner (Appeals) order in favor of the respondent, a manufacturer of cotton yarn, regarding the utilization of Cenvat credit for Service tax payment. The Court found that the respondent, deemed providers of GTA services for raw material transportation, could rightfully use the credit as per Rule 3 of the Cenvat Credit Rules. The Court rejected the Department's appeal, affirming that there was no prohibition against using credit for Service tax payment by deemed service providers. Case-Laws Service Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205694