Cenvat Credit Use for Reverse Charge on GTA and BAS Services Upheld; Payment via Cenvat Account Valid.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax liabilities on these two services have been discharged by them by debiting the cenvat credit account and not by cash - credit cannotbe denied - AT....