Prior to 18-4-2006 service tax can be paid out of Cenvat credit on GTA services

HIGH COURT OF DELHI Commissioner of Service Tax Versus Hero Honda Motors Ltd. CEAC 1 of 2009 & 40 of 2011 NOVEMBER 8, 2012 ORDER S. Ravindra Bhat, J. In these appeals, the question which arises for consideration is whether the Tribunal fell into error in holding that in terms of Section 68(2) of the Finance Act, 1994, the respondent/assessee was entitled to claim that it had paid or adjusted service tax dues on the basis of CENVAT credit instead of cash. 2. The brief facts are that the assessee i.e. respondent in this case was issued a show cause notice on 30.1.2006 propos...