2009 (10) TMI 194

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....em on GTA service. The contention of the learned DR is that the respondents cannot utilise the credit on payment of tax of the GTA service in terms of rule 4(e) of Cenvat Credit Rules, 2004. He also submits that the respondents is paying the tax of GTA service and therefore, they are not entitled to take credit on services under rule 2(p) of the Rules. He further, submits that the identical issue is pending before the Larger Bench as referred in the case of Panchmahal Steel Ltd. v. CCE&C [2008] 17 STT 455 (Ahd. - CESTAT). He also relied upon the decision of the Tribunal in the case of CCE v. Santogen Exports [2009] 23 STT 199 (Mum. - CESTAT). 3. On the other hand, the learned Representative of the respondent submits that they are manufac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid decision is reproduced below: "It can be seen from the above reproduced provisions of rule 2(p) and rule 2(r) that the said rules defined the output services and provider of taxable services. It can be noticed from rule 2(r) that the provider of taxable services include person liable for paying service tax. Provisions of rule 2(p) defines output services, means any taxable services provided by the provider of taxable services. It can be noticed from both the definitions that the 'provider of taxable services' is also covered under the output services.... It can be noticed from the above reproduced rules that the Cenvat credit can be utilized by the assessee for the payment of service tax on any output services. As has been held, w....