2012 (6) TMI 391

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....urthy;   The facts of the case are that the appellants are engaged in the manufacture of Dyed yarn, had availed GTA services in respect of transportation of input goods by road during the period 01.01.2005 to 31.05.2006 and had paid the service tax thereon amounting to Rs. 96,332/- as per Rule 2(d) (v) of Service Tax Rules, 1994 (i.e. the recipient of the service was required to pay the se....

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....he same was rejected. The appeal filed by the appellant against this rejection was rejected and hence the appellant is before this Tribunal.   2. On behalf of the appellant Shri R.P. D souza, Manager appeared and he explained that according to the judgment of Hon ble High Court of Punjab & Haryana in the case of Nahar Industrial Enterprises Limited 2012 (25) STR 129 (P&H), the credit taken....

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....lisation of Cenvat credit for the purpose of payment of service tax on the GTA services. 8. Apart from the above, even as per Rule 3(4)(e) of the Cenvat Credit Rules, 2004, the Cenvat credit may be utilized for payment of service tax on any output service.   9. In the present case also, the service tax was paid out of the Cenvat credit on GTA services and, hence, the respondents were we....