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of <h1>Tribunal rules no reversal of credit on GTA services for HR coils cleared required</h1> <h3>M/s. Dadu Pipes Pvt. Ltd. Versus CCE, Noida</h3> M/s. Dadu Pipes Pvt. Ltd. Versus CCE, Noida - 2015 (39) S.T.R. 874 (Tri. - Del.) The judgment concerns whether the appellant must reverse credit on GTA services for HR coils cleared. The appellant cited a High Court decision supporting no reversal, while the AR cited a Tribunal decision requiring reversal. The Tribunal found the Tribunal decision inapplicable and ruled in favor of the appellant, stating no reversal is needed as per Rule 3(5) of Cenvat Credit Rules, 2004. The impugned order was set aside, and the appeal was allowed with consequential relief.
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