https://www.taxtmi.com/caselaws?id=207769 The Tribunal upheld the lower authorities' decision that service tax on Goods Transport Agency (GTA) services should be paid in cash, not through Cenvat Credit, for manufacturers of dutiable products. The judgment noted the deletion of an Explanation to Rule 2(p) in Cenvat Credit and emphasized the inapplicability of prior court decisions due to timeline differences. The imposition of penalties was deemed unjustifiable due to conflicting legal interpretations, resulting in the maintenance of demand and interest against the appellants while setting aside the penalties. en-us Thu, 14 Jul 2011 00:00:00 +0530 Mon, 02 Apr 2012 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207769 The Tribunal upheld the lower authorities' decision that service tax on Goods Transport Agency (GTA) services should be paid in cash, not through Cenvat Credit, for manufacturers of dutiable products. The judgment noted the deletion of an Explanation to Rule 2(p) in Cenvat Credit and emphasized the inapplicability of prior court decisions due to timeline differences. The imposition of penalties was deemed unjustifiable due to conflicting legal interpretations, resulting in the maintenance of demand and interest against the appellants while setting aside the penalties. Case-Laws Service Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207769