2017 (1) TMI 662

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....pellant Sh. R.K. Sharma, AR- for the respondent ORDER Per Ashok Jindal Both sides are in appeal. 2. The facts of the case are that during the course of checking of their records, it was found that the assessee discharged their deemed services tax liability on GTA services by utilising the cenvat credit account. It was alleged that the GTA Services was required to be paid in cash and....

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....se of assessee itself and this Tribunal order by Final Order No. ST/391-392/2011 dated 11.08.2011 has observed that Cenvat Credit account can be utilised for payment of service tax on the GTA Services. We have gone through the order of this Tribunal wherein this Tribunal examined the issue in detail as under: 3. After hearing the learned DR, we find that the issue is no more res-integra a....

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....held that cenvat credit can be utilised towards payment of service tax in respect of services received from Goods transport agency in as much as by a deemed fiction of law service recipient is held to be output service provider. The said order of the Hon ble Tribunal stands confirmed by the Hon ble Punjab and Haryana High Court as reported in (2011 (104) RLTONLINE 3 (P&H)) when the appeal filed by....

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....the GTA Services, so received by the appellant. 5. However, we find that facts in the above case of ITC Ltd. are entirely different in as much as it is seen that M/s ITC was neither manufacturing any dutiable product nor providing any output services to any customer or client. As such, it was observed that though the services received by them is deemed to be an output services but as the ....