https://www.taxtmi.com/caselaws?id=76140 The Appellate Tribunal CESTAT, Ahmedabad, in a case concerning the applicability of Modvat credit for GTA services, ruled in favor of the appellant. The Tribunal found the appellant's correction of entries, made by initially paying service tax through credit and later in cash upon objection by Revenue, to be justifiable. It held that the appellant's actions were not a refund of tax but a necessary correction, allowing the reversal of entries when tax was paid in cash. Consequently, the Tribunal set aside the objection by Revenue and allowed the appeal, providing consequential relief to the appellant. en-us Fri, 17 Jul 2009 00:00:00 +0530 Thu, 10 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76140 The Appellate Tribunal CESTAT, Ahmedabad, in a case concerning the applicability of Modvat credit for GTA services, ruled in favor of the appellant. The Tribunal found the appellant's correction of entries, made by initially paying service tax through credit and later in cash upon objection by Revenue, to be justifiable. It held that the appellant's actions were not a refund of tax but a necessary correction, allowing the reversal of entries when tax was paid in cash. Consequently, the Tribunal set aside the objection by Revenue and allowed the appeal, providing consequential relief to the appellant. Case-Laws Service Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76140