https://www.taxtmi.com/caselaws?id=217510 CENVAT credit earned on manufacturing activities could be used to pay service tax on Goods Transport Agency services where the manufacturer was treated as a deemed service provider. The applicable credit rules allowed utilisation of CENVAT credit for payment of service tax on output services, and there was no legal bar to this adjustment. The Himachal Pradesh High Court accepted the view earlier taken in the connected Punjab and Haryana High Court line of cases and held that the utilisation of credit for GTA service tax was permissible, so the revenue challenge failed. en-us Thu, 04 Oct 2012 00:00:00 +0530 Mon, 04 Aug 2014 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217510 CENVAT credit earned on manufacturing activities could be used to pay service tax on Goods Transport Agency services where the manufacturer was treated as a deemed service provider. The applicable credit rules allowed utilisation of CENVAT credit for payment of service tax on output services, and there was no legal bar to this adjustment. The Himachal Pradesh High Court accepted the view earlier taken in the connected Punjab and Haryana High Court line of cases and held that the utilisation of credit for GTA service tax was permissible, so the revenue challenge failed. Case-Laws Service Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217510