https://www.taxtmi.com/caselaws?id=203040 The Tribunal allowed the appeal by M/s. Bangalore Oxygen Co. Pvt. Ltd., holding that the utilization of cenvat credit for Service Tax on GTA service was valid up to 18.4.2006 based on legal provisions at that time. However, post-amendment to the definition of output service from 19.4.2006, the credit could not be used, leading to sustained liability. The Tribunal ruled that the appellant should not be penalized for the sustained liability and remanded the case for re-determination of liability, emphasizing compliance with legal provisions and audit processes. en-us Fri, 18 Mar 2011 00:00:00 +0530 Mon, 02 May 2011 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203040 The Tribunal allowed the appeal by M/s. Bangalore Oxygen Co. Pvt. Ltd., holding that the utilization of cenvat credit for Service Tax on GTA service was valid up to 18.4.2006 based on legal provisions at that time. However, post-amendment to the definition of output service from 19.4.2006, the credit could not be used, leading to sustained liability. The Tribunal ruled that the appellant should not be penalized for the sustained liability and remanded the case for re-determination of liability, emphasizing compliance with legal provisions and audit processes. Case-Laws Service Tax Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203040