https://www.taxtmi.com/caselaws?id=203094 The tribunal upheld the Commissioner (Appeals) orders setting aside duty demands, interest, and penalties in a case involving interpretation of Rule 3(5) of Cenvat Credit Rules, 2004. The department's appeal, based on denial of credit for service tax on GTA services, was dismissed. The tribunal ruled that without a specific provision mandating reversal of service tax credit for input services when inputs are removed without utilization, such reversal cannot be imposed. The decision aligned with respondent arguments and previous tribunal precedents. en-us Wed, 01 Dec 2010 00:00:00 +0530 Thu, 05 May 2011 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203094 The tribunal upheld the Commissioner (Appeals) orders setting aside duty demands, interest, and penalties in a case involving interpretation of Rule 3(5) of Cenvat Credit Rules, 2004. The department's appeal, based on denial of credit for service tax on GTA services, was dismissed. The tribunal ruled that without a specific provision mandating reversal of service tax credit for input services when inputs are removed without utilization, such reversal cannot be imposed. The decision aligned with respondent arguments and previous tribunal precedents. Case-Laws Service Tax Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203094