2018 (8) TMI 1101

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....ent(s) ORDER Per: Ramesh Nair The issue involved is whether the appellant is entitled to discharge the service tax on reverse charge mechanism in respect of GTA services by utilizing Cenvat credit. None appeared on behalf of the appellant. 2. Shri K.J. Kinariwala, Dy. Commissioner (AR) appearing on behalf of the Revenue reiterated the findings in the impugned order. He submits that Cen....

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....e person liable to pay service tax is a deemed service provider. In the present case, the appellant is paying service tax on reverse charge mechanism of GTA service. Since, statutorily, the appellant is required to pay service tax, therefore, he is deemed service provider. Consequently, the GTA service for the appellant, is a deemed output service. Accordingly, they are entitled for utilization of....