2018 (2) TMI 1391

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....lant have rightly utilized CENVAT Credit for payment of GTA on reverse charge basis and whether the demand of Rs. 2.99 crore is barred by limitation with regard to the first issue. 2. Brief facts of the case are that that prior to 14.05.2003, as per the provisions of Rule 3(1) of the Service Tax Credit Rules, 2002, credit of service tax paid on input service was available for utilization towards an output service of the same category. From 14.05.2003, vide Notification No.5/2003-ST this condition was modified and credit of any input service was available for utilization towards payment of service tax on any output service. From 10.09.2004, the Cenvat Credit Rules, 2004 came into force and by virtue of Rule 11, balance credit which remained....

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....se notice was adjudicated and the demand was confirmed along with interest and equivalent amount of penalty. 3. Being aggrieved with the order passed by the learned Commissioner, the appellant is before this Tribunal. 4. Learned Counsel for the appellant states that so far as Rs. 2.99 crore is concerned with regard to transfer of service tax credit to CENVAT Credit register, the same is time barred. Under the facts and circumstances of the case, the appellant had categorically informed the Asst. Commissioner of Central Excise of Vikhroli Division, Mumbai by letter dated 19.01.2005 informing that pursuant to the new Cenvat Credit Rules, 2004 being brought into force, it is now permitted to utilize the Service Tax Credit for payment of Exci....

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....Honda Motors Ltd.  2013 (29) STR 358 (Del.) wherein following the ruling of Hon'ble Punjab & Haryana High Court in the case of CC vs. Nahar Industrial Enterprises Ltd.  2012 (25) STR 129 (P&H) held that a manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit in terms of provisions of Rule 3(4)(e) of Cenvat Credit Rules, 2004. Further, Section 68, sub-section (2) of the Service Tax, 1994 provides that service tax shall be paid by such person in such manner as may be prescribed and accordingly under the scheme of Service Tax provision it is permissible to use for payment of service tax. 5. Learned A.R. relied on the impugned order. 6. Having considered the rival submissions, we....