https://www.taxtmi.com/caselaws?id=206112 The Tribunal remanded the case to the lower adjudicating authority for reconsideration, finding merit in the assessee's argument that they promptly paid the required amount in cash after initially using CENVAT credit for Service Tax on GTA services. The authority was directed to compute interest, if applicable, for the period during which the assessee did not retain any money due to the Government. All appeals were disposed of with the focus on reassessing interest liability based on the payment actions of the assessee and the absence of fund retention. en-us Tue, 28 Jun 2011 00:00:00 +0530 Thu, 13 Oct 2011 00:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206112 The Tribunal remanded the case to the lower adjudicating authority for reconsideration, finding merit in the assessee's argument that they promptly paid the required amount in cash after initially using CENVAT credit for Service Tax on GTA services. The authority was directed to compute interest, if applicable, for the period during which the assessee did not retain any money due to the Government. All appeals were disposed of with the focus on reassessing interest liability based on the payment actions of the assessee and the absence of fund retention. Case-Laws Service Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206112