2008 (4) TMI 190

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...., for the Respondent. [Order] - In the instant case the applicant M/s. Southern Agrifurane Industries Ltd., utilized Cenvat. credit for discharging liability towards GTA service received for bringing in raw materials etc. to their factory. During the period 1-1- 2005 to 30-9-2005 they had utilized a total credit of Rs. 1,47,182/-. The department objected to utilizing the Cenvat credit for meeti....

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....se provisions led to an inference that the impugned GTA service, the liability to which was discharged using Cenvat credit was in accordance with the provisions of CCR. Rule 3(4) of CCR allowed the utilization of Cenvat credit for payment of service tax on any output service. The ld. Counsel also cites the following case law in support of his claim: 1. India Cements Ltd. v. CCE, Salem - 2007 (7....