https://www.taxtmi.com/caselaws?id=207803 A manufacturer liable to pay service tax on Goods Transport Agency service as recipient under section 68(2) of the Finance Act, 1994 is not thereby treated as the actual provider of output service for Cenvat credit purposes. Rule 2(r) of the Cenvat Credit Rules, 2004 includes such a person only for payment liability, not to confer an automatic right to credit. Credit on motor vehicles under rule 3 and the definition of capital goods is available only where the vehicles are used for providing the specified transport service. As the manufacturer was not shown to be providing GTA service or using the vehicles for that purpose, credit was denied. en-us Mon, 01 Aug 2011 00:00:00 +0530 Thu, 24 Nov 2011 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207803 A manufacturer liable to pay service tax on Goods Transport Agency service as recipient under section 68(2) of the Finance Act, 1994 is not thereby treated as the actual provider of output service for Cenvat credit purposes. Rule 2(r) of the Cenvat Credit Rules, 2004 includes such a person only for payment liability, not to confer an automatic right to credit. Credit on motor vehicles under rule 3 and the definition of capital goods is available only where the vehicles are used for providing the specified transport service. As the manufacturer was not shown to be providing GTA service or using the vehicles for that purpose, credit was denied. Case-Laws Service Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207803