https://www.taxtmi.com/caselaws?id=257768 A manufacturer of excisable goods that pays service tax on transportation of goods by road may be treated as an output service provider for Cenvat credit purposes. The Court accepted the Tribunal's view that Rule 3(4) of the Cenvat Credit Rules, 2004 permits utilisation of Cenvat credit for payment of service tax on output service, and that payment of tax on the transport service supports that status. Relying on Delhi and Punjab & Haryana High Court decisions, the Court found no reason to take a different view, so the assessee was entitled to use the credit accordingly and the Revenue's appeal failed. en-us Thu, 13 Dec 2012 00:00:00 +0530 Sat, 04 Jul 2015 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257768 A manufacturer of excisable goods that pays service tax on transportation of goods by road may be treated as an output service provider for Cenvat credit purposes. The Court accepted the Tribunal's view that Rule 3(4) of the Cenvat Credit Rules, 2004 permits utilisation of Cenvat credit for payment of service tax on output service, and that payment of tax on the transport service supports that status. Relying on Delhi and Punjab & Haryana High Court decisions, the Court found no reason to take a different view, so the assessee was entitled to use the credit accordingly and the Revenue's appeal failed. Case-Laws Service Tax Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257768