https://www.taxtmi.com/caselaws?id=205896 CESTAT, New Delhi allowed the appeal, holding that the appellant was entitled to utilise Cenvat credit for payment of service tax on goods transport agency (GTA) services treated as input services. Applying the legal fiction under the service tax regime, the Tribunal reiterated that the service recipient of GTA services is deemed to be the provider of an output service, thereby permitting discharge of service tax liability through accumulated Cenvat credit. As the legal position on this issue already stood settled in favour of assessees, the demand was set aside. en-us Thu, 11 Aug 2011 00:00:00 +0530 Tue, 02 Dec 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205896 CESTAT, New Delhi allowed the appeal, holding that the appellant was entitled to utilise Cenvat credit for payment of service tax on goods transport agency (GTA) services treated as input services. Applying the legal fiction under the service tax regime, the Tribunal reiterated that the service recipient of GTA services is deemed to be the provider of an output service, thereby permitting discharge of service tax liability through accumulated Cenvat credit. As the legal position on this issue already stood settled in favour of assessees, the demand was set aside. Case-Laws Service Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205896