https://www.taxtmi.com/caselaws?id=242139 Cenvat credit under the Cenvat Credit Rules, 2004 was considered available for discharge of service tax on GTA services received by the recipient, treated as a deemed service provider. The Tribunal noted that the Rules do not distinguish between a deemed service provider and an actual service provider for this purpose, and that credit of tax paid on inputs and input services may be utilised where service tax is payable. Relying on prior decisions recognising such utilisation for GTA services, it concluded that payment of service tax through Cenvat credit was permissible and the Revenue challenge failed. en-us Thu, 31 Oct 2013 00:00:00 +0530 Wed, 08 Jan 2014 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242139 Cenvat credit under the Cenvat Credit Rules, 2004 was considered available for discharge of service tax on GTA services received by the recipient, treated as a deemed service provider. The Tribunal noted that the Rules do not distinguish between a deemed service provider and an actual service provider for this purpose, and that credit of tax paid on inputs and input services may be utilised where service tax is payable. Relying on prior decisions recognising such utilisation for GTA services, it concluded that payment of service tax through Cenvat credit was permissible and the Revenue challenge failed. Case-Laws Service Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242139