https://www.taxtmi.com/caselaws?id=253614 Rule 2(p) of the Cenvat Credit Rules, 2004 creates a deeming fiction for a person liable to pay service tax on received taxable services, treating that service as an output service. On that basis, a manufacturer receiving Goods Transport Agency services may be regarded as a deemed output service provider and may utilise available Cenvat credit to discharge the service tax liability, even though it does not itself provide a taxable output service. The provision was applied to preserve the credit mechanism where statutory conditions are satisfied. en-us Tue, 17 Dec 2013 00:00:00 +0530 Fri, 28 Nov 2014 22:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253614 Rule 2(p) of the Cenvat Credit Rules, 2004 creates a deeming fiction for a person liable to pay service tax on received taxable services, treating that service as an output service. On that basis, a manufacturer receiving Goods Transport Agency services may be regarded as a deemed output service provider and may utilise available Cenvat credit to discharge the service tax liability, even though it does not itself provide a taxable output service. The provision was applied to preserve the credit mechanism where statutory conditions are satisfied. Case-Laws Service Tax Tue, 17 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253614