https://www.taxtmi.com/caselaws?id=75899 Rule 3(4) of the Cenvat Credit Rules, 2004 was applied to permit a manufacturer to use accumulated Cenvat credit for payment of service tax on GTA service treated as an output service. The Tribunal followed its earlier precedent and rejected the contrary view in the impugned orders as unsustainable. The operative effect was that utilisation of Cenvat credit for payment of service tax on GTA service was held permissible, and the assessee succeeded on that issue. en-us Fri, 22 May 2009 00:00:00 +0530 Mon, 24 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75899 Rule 3(4) of the Cenvat Credit Rules, 2004 was applied to permit a manufacturer to use accumulated Cenvat credit for payment of service tax on GTA service treated as an output service. The Tribunal followed its earlier precedent and rejected the contrary view in the impugned orders as unsustainable. The operative effect was that utilisation of Cenvat credit for payment of service tax on GTA service was held permissible, and the assessee succeeded on that issue. Case-Laws Service Tax Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75899