Commissioner of Service Tax vs Hero Honda Motors Ltd.
Service tax paid out of cenvat credit on GTA services-Assessee entitled to pay service tax from cenvat credit in view of fiction created under s.68(2)-Service tax was paid out of cenvat credit on goods transport agency services. In view of fiction created by s.68(2) of the Finance Act 1994, the respo [LexDoc Id : 437043]