https://www.taxtmi.com/caselaws?id=205483 The case involved a dispute regarding the availment of cenvat credit on GTA services for outward transportation. The Commissioner (Appeals) allowed the refund claim based on the Tribunal's decision in India Cements Limited, interpreting the definition of input service in line with business requirements. The High Court upheld this decision, affirming the admissibility of cenvat credit on service tax paid on GTA services. The Revenue's appeal was rejected, as the Tribunal and High Court rulings supported the credit availment until the amendment of the input service definition in 2008. en-us Fri, 19 Aug 2011 00:00:00 +0530 Mon, 05 Sep 2011 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205483 The case involved a dispute regarding the availment of cenvat credit on GTA services for outward transportation. The Commissioner (Appeals) allowed the refund claim based on the Tribunal's decision in India Cements Limited, interpreting the definition of input service in line with business requirements. The High Court upheld this decision, affirming the admissibility of cenvat credit on service tax paid on GTA services. The Revenue's appeal was rejected, as the Tribunal and High Court rulings supported the credit availment until the amendment of the input service definition in 2008. Case-Laws Service Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205483