https://www.taxtmi.com/caselaws?id=83687 The Tribunal upheld the Appellate Commissioner's decision, allowing the respondent to use Cenvat Credit for payment of Good Transport Agency (GTA) service tax. The ruling was based on the interpretation of Rule 2(p) of the Cenvat Credit Rules, which permitted treating received services as output services for tax liability purposes. The Division Bench decision and the explanation under Rule 2(p) supported this interpretation, enabling the respondent, engaged in manufacturing cotton yarn/fabrics, to utilize Cenvat Credit for GTA service tax payment. en-us Thu, 11 Oct 2007 00:00:00 +0530 Sat, 17 Sep 2011 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83687 The Tribunal upheld the Appellate Commissioner's decision, allowing the respondent to use Cenvat Credit for payment of Good Transport Agency (GTA) service tax. The ruling was based on the interpretation of Rule 2(p) of the Cenvat Credit Rules, which permitted treating received services as output services for tax liability purposes. The Division Bench decision and the explanation under Rule 2(p) supported this interpretation, enabling the respondent, engaged in manufacturing cotton yarn/fabrics, to utilize Cenvat Credit for GTA service tax payment. Case-Laws Service Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83687