2010 (5) TMI 608

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....a and Mehinder Singh Sullar, JJ Dated : May 6, 2010 Appellant Represented by : Mr Kamal Sehgal, Sr Standing Counsel. for the appellant in CEA No. 99 of 2008, and CEA Nos. 27, 62 and 98 of 2009; Mr. Gurpreet Singh, Senior Standing Counsel, for the appellant in CEA Nos. 24, 57, 58 and in STA Nos. 13, 16, 17 and 18 of 2009; Mr. HPS Ghuman, Senior Standing Counsel, for the Appellant in STA No. 1....

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....nufacturing unit towards payment of service tax, as service tax provider at the relevant time. The respondents are engaged in the manufacturing of textile goods. They are also deemed output service providers for payment of service tax under the Goods Transport Agency (for short "the GTA") services. The respondents utilised the Cenvat credit for payment of service tax on GTA services. The servic....

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....vide order dated 17.10.2006 (Annexure A/2) The aforesaid order (Annexure A/2) was challenged by the revenue by filing an appeal before the Tribunal, who dismissed the appeal and upheld the order passed by the Commissioner (Appeals) vide impugned order dated 7.3.2007 (Annexure A/3). Now, the revenue has challenged the order (Annexure A/3) of the Tribunal in this appeal, which was admitted to con....

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.... there is no legal bar to the utilisation of Cenvat credit for the purpose of payment of service tax on the GTA services. Apart from the above, even as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the Cenvat credit may be utilised for payment of service tax on any output service. In the present case also, the service tax was paid out of the Cenvat credit on GTA services and, hence, the....