https://www.taxtmi.com/caselaws?id=77770 The Tribunal upheld the decision of the lower authorities regarding the admissibility of Cenvat credit on service tax paid on GTA services for outward transportation. It found that there was confusion in the department and trade circles, which was later clarified by the Board's Circular. Referring to a previous decision, the Tribunal concluded that Cenvat credit is available without conditions, negating allegations of mis-declaration or suppression of facts. The Revenue's appeal for penalty under Section 11AC was rejected, emphasizing the significance of legal interpretations and clarifications in resolving disputes. en-us Mon, 30 Nov 2009 00:00:00 +0530 Sat, 09 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77770 The Tribunal upheld the decision of the lower authorities regarding the admissibility of Cenvat credit on service tax paid on GTA services for outward transportation. It found that there was confusion in the department and trade circles, which was later clarified by the Board's Circular. Referring to a previous decision, the Tribunal concluded that Cenvat credit is available without conditions, negating allegations of mis-declaration or suppression of facts. The Revenue's appeal for penalty under Section 11AC was rejected, emphasizing the significance of legal interpretations and clarifications in resolving disputes. Case-Laws Service Tax Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77770