TaxTMI 
TaxTMI 
2011 (8) TMI 265
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....ta, SDR for the Respondent Per Archna Wadhwa (for the Bench): Both the appeals are disposed of by a common order as the issue involved is identical. The appellants are availing the services of goods transport agency and were paying service tax on the same as recipient of such services. The said Service Tax was paid by them by availing the Cenvat credit of duty paid on the inputs, c....
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....d to be the provider of any output services. The term output services defined under Rule 2 (p) of the Cenvat Credit Rules mean that any taxable service provided by the provider of taxable service .. . The term provider of taxable service has been defined in rule 2(r ) of the Rules to include a person liable for paying service tax . It is not in dispute that as recipient of service from goods trans....
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....ll within the definition of provider of taxable service under Rule 2( r ) of Cenvat Credit Rules, 2004 which includes a person liable for paying Service tax. As such, it was held that payment of Service tax in respect of services rendered by Goods transport agency through Cenvat Credit was appropriate. Similarly, in the case of CCE, Chandigarh vs. Nahar Industries Enterprises Ltd. reported in [200....
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....down that the appellants are eligible to pay tax on GTA services received from their Cenvat Credit account. 4. As against the above decisions, learned SDR appearing for the Revenue has drawn our attention to the decision of the Tribunal in the case of ITC Ltd. vs. CCE, Guntur reported in [2011 (23) STR 41 (Tri-Bang) holding that the appellant was not entitled to utilise the Cenvat Credit, ....