https://www.taxtmi.com/caselaws?id=208724 For the period before 19-4-2006, Rule 2(p) of the Cenvat Credit Rules, 2004 contained an explanation deeming the service on which a person was liable to pay tax as an output service where that person did not provide any taxable service or manufacture final products. On that basis, a manufacturer liable as recipient of Goods Transport Agency service could treat the service as output service and use Cenvat credit to discharge the tax. The explanation was omitted only from 19-4-2006, so the pre-amendment position continued to apply for the relevant period. A reference to a Larger Bench in another matter did not alter that settled view. en-us Wed, 08 Sep 2010 00:00:00 +0530 Fri, 17 May 2013 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208724 For the period before 19-4-2006, Rule 2(p) of the Cenvat Credit Rules, 2004 contained an explanation deeming the service on which a person was liable to pay tax as an output service where that person did not provide any taxable service or manufacture final products. On that basis, a manufacturer liable as recipient of Goods Transport Agency service could treat the service as output service and use Cenvat credit to discharge the tax. The explanation was omitted only from 19-4-2006, so the pre-amendment position continued to apply for the relevant period. A reference to a Larger Bench in another matter did not alter that settled view. Case-Laws Service Tax Wed, 08 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208724