https://www.taxtmi.com/caselaws?id=203665 Cenvat credit could be utilised to discharge service tax on Goods Transport Agency services where the governing Cenvat Credit Rules permitted payment of service tax on output services from available credit and no legal bar existed. The tribunal applied Rule 3(4)(e) of the Cenvat Credit Rules, 2004 and held that the assessee was entitled to use the credit balance for that purpose. The contrary view taken by the lower authorities was unsustainable. en-us Thu, 19 May 2011 00:00:00 +0530 Sun, 12 Jun 2011 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203665 Cenvat credit could be utilised to discharge service tax on Goods Transport Agency services where the governing Cenvat Credit Rules permitted payment of service tax on output services from available credit and no legal bar existed. The tribunal applied Rule 3(4)(e) of the Cenvat Credit Rules, 2004 and held that the assessee was entitled to use the credit balance for that purpose. The contrary view taken by the lower authorities was unsustainable. Case-Laws Service Tax Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203665