https://www.taxtmi.com/caselaws?id=207771 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the respondents regarding the denial of CENVAT credit for Service Tax paid on Goods Transport Agency (GTA) services using TR-6 challans. The Tribunal emphasized that if the Service Tax on GTA services was paid by the provider and claimed as credit by the recipient, based on the invoice issued, the credit would be admissible. The appeal by the department was rejected, with the Tribunal finding no grounds to challenge the applicability of a previous decision in a similar case. en-us Mon, 31 Jan 2011 00:00:00 +0530 Thu, 25 Aug 2011 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207771 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the respondents regarding the denial of CENVAT credit for Service Tax paid on Goods Transport Agency (GTA) services using TR-6 challans. The Tribunal emphasized that if the Service Tax on GTA services was paid by the provider and claimed as credit by the recipient, based on the invoice issued, the credit would be admissible. The appeal by the department was rejected, with the Tribunal finding no grounds to challenge the applicability of a previous decision in a similar case. Case-Laws Service Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207771