https://www.taxtmi.com/caselaws?id=209849 The Hon'ble Vice-President allowed the waiver of pre-deposit of CENVAT credit and related amounts, finding the assessees entitled to avail CENVAT credit for service tax paid under the GTA service for cargo handling. The demand by the department was set aside, and the appeal was taken up for final disposal. Individuals loading or unloading cargo were not liable for service tax as a "cargo handling agency." The demand, interest, and penalty were set aside for a specific period, with the assessees' appeal allowed and the Revenue's appeal against the extended limitation period dismissed. en-us Fri, 15 Apr 2011 00:00:00 +0530 Tue, 09 Jul 2013 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209849 The Hon'ble Vice-President allowed the waiver of pre-deposit of CENVAT credit and related amounts, finding the assessees entitled to avail CENVAT credit for service tax paid under the GTA service for cargo handling. The demand by the department was set aside, and the appeal was taken up for final disposal. Individuals loading or unloading cargo were not liable for service tax as a "cargo handling agency." The demand, interest, and penalty were set aside for a specific period, with the assessees' appeal allowed and the Revenue's appeal against the extended limitation period dismissed. Case-Laws Central Excise Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209849