2012 (10) TMI 448

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....andeep Sharma, Assistant Solicitor General of India. For the respondent: Mr. Rahul Mahajan, Advocate. Per Deepak Gupta, J. (Oral) 1. This appeal was admitted on the following question of law:- "Whether a person who is not a actual service provider, but discharges the Service Tax liability on the notified taxable services under Section 68(2) of the Finance Act, 1994 read with Notificati....

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....n GTA services on account of the fact that the Tribunal in the case of Commissioner of Central Excise, Chandigarh vs. M/s Nahar Industrial Enterprises Limited had decided this question in favour of the assessee. 4. The respondent is engaged in the business of manufacturing of goods. It is also liable for payment of service tax under the goods transport agency service. The respondent utilized....

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....nstructions shows that there is no legal bar to the utilization 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 utilized 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 ser....