2014 (4) TMI 490

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....ppellant : Shri Hardik Modh, Adv. For the Respondent  : Shri K Sivakumar, AR JUDGEMENT Per: S S Kang: The following issue is referred before the Larger Bench : -         "Whether a person who is not a actual service provider but discharges the service tax liability on the taxable Service under Section 68(2) of the Finance Act, 1994 as a deemed....

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....both sides, we find the dispute in this case pertains to the period prior to 01.3.2008 when there is no bar for such utilization. This issue has now been settled by the following decisions of the Hon'ble High Courts:-     (a) CCE vs. Nahar Industrial Enterprises Limited - 2012 (25) STR 129 (P&H).     (b) CCE vs. Auro Spinning Mills - 2012 (279) ELT 349 (H.P.....

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....e utilization 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 service....