Cenvat credit on Goods Transport Agency service tax liability secured interim stay after prima facie entitlement was accepted

Prima facie entitlement to Cenvat credit was accepted for interim relief in proceedings challenging denial of credit on Goods Transport Agency service tax liability under the definition of provider of taxable service. On that basis, stay was granted pending further proceedings, indicating that the appellant had shown sufficient case at the interim stage to resist immediate recovery or adverse enforcement.

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Issues: Whether stay should be granted in proceedings relating to denial of Cenvat credit on Goods Transport Agency service tax liability under the definition of provider of taxable service.

Outcome: Stay granted, as the appellant's prima facie entitlement to credit in the stated circumstances was accepted for interim relief.

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