2011 (7) TMI 849

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....JJ. Sandeep Sharma, Assistant Solicitor General of India for the Appellant/Petitioner/Plaintiff   R.L. Sood, Sr. Adv. with Arjun Lal and Kartar Singh, Advs. for the Respondent/Defendant   JUDGEMENT   Deepak Gupta, J:-   1. These appeals were admitted on the following identical question of law:-   Whether a person who is not a actual service provider, but ....

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....TA) services rendered.   3. The Tribunal had accepted the plea of the Assessee and permitted them to utilise the CENVAT credit for payment of Service Tax on GTA services on account of the fact that the Tribunal in the case of Commissioner of Central Excise, Chandigarh v. M/s Nahar Industrial Enterprises Limited had decided this question in favour of the Assessee.   4. The Responden....

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....e Respondents cannot pay the Service Tax from the CENVAT credit availed by them. But this argument has no force because a perusal of Para 2.4.2 of CBEC's Excise Manual of Supplementary Instructions shows that 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 CE....