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2016 (11) TMI 1107
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.... Order The short issue involved in this case is that whether the appellant are liable to pay service tax on GTA service from cash or from their Cenvat Credit account or otherwise for the period prior to 1.3.2008. 2. None appeared on behalf of the appellant despite of notice. 3. Shri Sanjay Hasija Ld. Supdt. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugn....
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....at even though Explanation was omitted in Rule 2(p) of Cenvat Credit Rules, but the Rule 2 (r) remains unchanged which reads as under: "(r) "provider of taxable service" include a person liable for paying service tax." In view of above Rule 2 (r) when the appellant being a person liable for paying the service tax as a recipient of GTA service is a provider of taxable service, therefore, the ....
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....ments are directly applicable in the present case. I have also perused the Explanation given in Rule 3(4) of Cenvat Credit Rules which reads as under: "Explanation - Cenvat credit cannot be used for payment of service tax in respect of services where the person liable to pay tax is the service recipient". From the above Explanation, which was inserted vide Notification No. 28/2012-CE(NT) dt.....