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M/S. Kanoria Chemicals & Industries Ltd vs C.C.E, Allahabad on 9 April, 2013 cites

Cce vs Nahar Industrial Enterprises Ltd. on 7 March, 2007

4. We find that assessee is receiving inward GTA services as well as outward GTA services and paying service tax on the services through Cenvat Account. Contention of the Revenue is that assessee is not providing any output services and therefore is required to pay service tax in cash though PLA. Issue came up before High Court of Punjab & Haryana in case of Commissioner of Central Excise Vs Nahar Industrial Enterprises Ltd. reported in 2012(25) STR 129 (P & H) for consideration of the following question of law.
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 73 - Full Document

Commissioner Of Service Tax vs M/S. Hero Honda Motors Ltd. on 8 November, 2012

Whether a person who is not a actual service provider, but discharges the service tax liability on the Taxable Services, under Section 68(2) of Finance Act, 1994 as a deemed service provider, is entitled to avail the CENVAT credit on inputs/input services/capital goods for payment of GTA service tax, even if he is not using such inputs/input services/capital goods for providing taxable services by virtue of deeming legal fiction? Court held that by virtue of deeming legal fiction, assessee can discharge the service tax liability availing Cenvat Credit taken on inputs/input services even if these were not used in providing taxable service. Same view was taken by Delhi High Court in case of Commissioner of Service Tax Vs Hero Honda Motors Ltd. reported in 2013 (29) STR 358 (Del.) Following these decisions we are therefore of the view that assesse can pay the service tax liability on GTA service through Cenvat Account. We order accordingly.
Delhi High Court Cites 8 - Cited by 5 - S R Bhat - Full Document
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