https://www.taxtmi.com/article/detailed?id=623 Use of Cenvat credit to pay service tax depended on whether the taxed activity qualified as an output service. Prior to amendment, rules allowed recipients (deemed providers) to discharge service tax on output services, enabling payment of tax on GTA and reverse charge imports from Cenvat. Following an amendment excluding GTA from the definition of output service, Cenvat credit cannot be used to pay service tax on GTA and such tax must be paid in cash; no comparable exclusion exists for imported services, so Cenvat utilization for reverse charge imports remains available. en-us Sat, 02 Jan 2010 15:19:12 +0530 Mon, 15 Feb 2010 10:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=623 Use of Cenvat credit to pay service tax depended on whether the taxed activity qualified as an output service. Prior to amendment, rules allowed recipients (deemed providers) to discharge service tax on output services, enabling payment of tax on GTA and reverse charge imports from Cenvat. Following an amendment excluding GTA from the definition of output service, Cenvat credit cannot be used to pay service tax on GTA and such tax must be paid in cash; no comparable exclusion exists for imported services, so Cenvat utilization for reverse charge imports remains available. Articles Cenvat Credit Sat, 02 Jan 2010 15:19:12 +0530 https://www.taxtmi.com/article/detailed?id=623