https://www.taxtmi.com/caselaws?id=75915 The Tribunal allowed the appeal regarding the eligibility of Cenvat credit for service tax paid on freight charges under the Goods Transport Agency category. Relying on precedent set by a Larger Bench, the Tribunal found in favor of the appellant, setting aside the impugned order that demanded payment/reversal of the credit, interest, and penalty. The decision was based on the interpretation of the definition of input service under the Cenvat Credit Rules, 2004, specifically regarding outward transportation up to the place of removal. en-us Thu, 10 Sep 2009 00:00:00 +0530 Tue, 25 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75915 The Tribunal allowed the appeal regarding the eligibility of Cenvat credit for service tax paid on freight charges under the Goods Transport Agency category. Relying on precedent set by a Larger Bench, the Tribunal found in favor of the appellant, setting aside the impugned order that demanded payment/reversal of the credit, interest, and penalty. The decision was based on the interpretation of the definition of input service under the Cenvat Credit Rules, 2004, specifically regarding outward transportation up to the place of removal. Case-Laws Service Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75915