Cenvat Credit for GTA Services Can Offset Outward Transportation Tax Liability

The Appellate Tribunal CESTAT, New Delhi, held that Cenvat Credit on service tax for GTA services can be used for paying service tax on outward transportation. The decision was based on precedents from Punjab & Haryana High Court and Himachal Pradesh High Court. The impugned order was set aside, and the appeal was allowed in favor of the appellant.

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The Appellate Tribunal CESTAT, New Delhi, in the case of Ms. Archana Wadhwa, held that Cenvat Credit on service tax for GTA services can be used for paying service tax on outward transportation. The decision was based on precedents from Punjab & Haryana High Court and Himachal Pradesh High Court. The impugned order was set aside, and the appeal was allowed in favor of the appellant.

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