Cenvat Credit utilisation to pay GTA service Tax prior to 01/03/2008

Urvashi Porwal Brief of the case In the case of M/s. Surya Pharmaceuticals Ltd. Vs. Commissioner of Central Excise, it was held that the assessee can utilize accumulated Cenvat Credit to discharge the service tax liability towards GTA services prior to 01.03.2008. It was further held that the CENVAT credit cannot be utilised for discharging Service Tax on taxable services provided from outside India and received in India. Facts of the Case The appellants are registered with Central Excise department for the manufacture of Bulk drugs and are also registered under the Service Tax Rules, 1994 for...