2012 (10) TMI 924

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.....S.V. Murthy: 1. The facts of the case in brief are that during the Audit of the unit, it was found that the Appellant paid service tax on outward GTA services from the Cenvat Credit account. The audit entertained a view that the appellant is not output service provider and hence cannot pay service tax on outward GTA services from their Cenvat Credit account. Accordingly, after issue of show-ca....

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.... Enterprises Ltd. - 2012 25 S.T.R.-129-(P&H), and the Hon'ble High Court held that an assessee engaged in manufacturing of excisable goods and also deemed out-put service provider of GTA service, is entitled to utilize their Cenvat Credit for payment of Service Tax on GTA Services during the period prior to 19/04/2006 when the amendments were carried out to Cenvat Credit Rules. 5. The Commissio....