https://www.taxtmi.com/caselaws?id=208390 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the utilization of CENVAT credit for service tax on GTA service, citing legal provisions allowing such credit utilization and favoring the assessee. It found the revisional jurisdiction exercised on a non-existing order, enhancing the penalty under Section 76, to be invalid. The Tribunal set aside the Commissioner's order and rejected the department's appeal, emphasizing the lack of merit in sustaining an order issued under such circumstances. en-us Fri, 25 Nov 2011 00:00:00 +0530 Tue, 03 Jan 2012 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208390 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the utilization of CENVAT credit for service tax on GTA service, citing legal provisions allowing such credit utilization and favoring the assessee. It found the revisional jurisdiction exercised on a non-existing order, enhancing the penalty under Section 76, to be invalid. The Tribunal set aside the Commissioner's order and rejected the department's appeal, emphasizing the lack of merit in sustaining an order issued under such circumstances. Case-Laws Service Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208390