Liability to pay Service tax

Sect 68 provides that  in  certain specified cases consignor/consignee are liable to pay service tax and not the goods transport agency. 

Now as per Rule 2(p) of cenvat credit rules 2004. output services does not include taxable service in the nature of transport of service by road.

Further as per CBEC clarification  cenvat credit cannot be utilised for paying service tax on goods transported by road.

My question is who will be eligible to claim Cenvat credit in that case?