After 18.04.2006 assessees not entitled to utilize Cenvat Credit for payment of service tax on GTA

Appellant is not simply a provider of output service but also a manufacturer of the excisable goods.  The appellant contended that till 28-2-2008 for the manufacture of final products the service of Goods Transport Agency remained an output service and, therefore, Cenvat Credit was permissible to be utilized for payment of service tax upto 28-2-2008.

As far as the period beyond 18-4-2006 is concerned, the Tribunal in the case of Alstom Ltd. v. CCE [2008 – CESTAT, CHENNAI] held in that case that the credit cannot be util

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