https://www.taxtmi.com/caselaws?id=2516 Rule 3(4) of the Cenvat Credit Rules, 2004 permits Cenvat credit to be used for payment of excise duty and service tax on output service. For transport services treated as output service, a manufacturer paying service tax is regarded as a service provider for that limited purpose, so the transport service qualifies as output service. The contrary view that a manufacturer of excisable goods cannot use such credit for service tax on transport services is not sustainable, and the credit is therefore usable for that payment. en-us Fri, 22 Jun 2007 00:00:00 +0530 Mon, 30 Jun 2008 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2516 Rule 3(4) of the Cenvat Credit Rules, 2004 permits Cenvat credit to be used for payment of excise duty and service tax on output service. For transport services treated as output service, a manufacturer paying service tax is regarded as a service provider for that limited purpose, so the transport service qualifies as output service. The contrary view that a manufacturer of excisable goods cannot use such credit for service tax on transport services is not sustainable, and the credit is therefore usable for that payment. Case-Laws Service Tax Fri, 22 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2516