https://www.taxtmi.com/caselaws?id=211441 HC dismissed the revenue appeals and upheld the orders of the Commissioner (Appeals) and the Tribunal, holding that the assessee-manufacturer was legally entitled to utilise CENVAT credit availed on inputs/manufacture for payment of Service Tax liability on Goods Transport Agency (GTA) services, where the assessee was liable as service recipient. Relying on precedent affirming such utilisation of credit, HC rejected the revenue's contention that Service Tax on GTA services must necessarily be discharged in cash and that CENVAT credit cannot be used for this purpose. The Tribunal's view that payment of Service Tax on GTA services through CENVAT credit is permissible under the CENVAT Credit Rules was affirmed, and the revenue's challenge was found to be without merit. en-us Fri, 29 Jul 2011 00:00:00 +0530 Tue, 02 Dec 2025 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211441 HC dismissed the revenue appeals and upheld the orders of the Commissioner (Appeals) and the Tribunal, holding that the assessee-manufacturer was legally entitled to utilise CENVAT credit availed on inputs/manufacture for payment of Service Tax liability on Goods Transport Agency (GTA) services, where the assessee was liable as service recipient. Relying on precedent affirming such utilisation of credit, HC rejected the revenue's contention that Service Tax on GTA services must necessarily be discharged in cash and that CENVAT credit cannot be used for this purpose. The Tribunal's view that payment of Service Tax on GTA services through CENVAT credit is permissible under the CENVAT Credit Rules was affirmed, and the revenue's challenge was found to be without merit. Case-Laws Service Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211441