Cenvat credit can be used for payment of ST under reverse charge even after April 18, 2006

Cenvat Credit : Even after deletion of Explanation below rule 2(p) of CENVAT Credit Rules w.e.f. 19-4-2006, recipient of GTA services was 'person liable to pay service tax' and 'provider of taxable service' under rule 2(r); therefore, said service amounted to output service and Cenvat Credit could be used for payment of tax thereon