https://www.taxtmi.com/caselaws?id=254533 The Tribunal upheld the assessee's utilization of Cenvat credit for paying service tax on Goods Transport Agency (G.T.A.) Service, citing Rule 3(4)(e) of the Cenvat Credit Rules, 2004. The decision of Punjab and Haryana High Court allowing service tax payment from Cenvat credit was deemed valid. Notification No. 36/2004 shifted the liability of service tax payment for specified goods transport services to the service recipient. Rule 3 permits Cenvat credit use for any output service, including G.T.A. service. The Tribunal's decision was affirmed, and the Tax Appeal was dismissed. en-us Thu, 18 Dec 2014 00:00:00 +0530 Sat, 11 Jun 2016 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254533 The Tribunal upheld the assessee's utilization of Cenvat credit for paying service tax on Goods Transport Agency (G.T.A.) Service, citing Rule 3(4)(e) of the Cenvat Credit Rules, 2004. The decision of Punjab and Haryana High Court allowing service tax payment from Cenvat credit was deemed valid. Notification No. 36/2004 shifted the liability of service tax payment for specified goods transport services to the service recipient. Rule 3 permits Cenvat credit use for any output service, including G.T.A. service. The Tribunal's decision was affirmed, and the Tax Appeal was dismissed. Case-Laws Service Tax Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254533