https://www.taxtmi.com/caselaws?id=209977 The case involved a dispute regarding the utilization of cenvat credit for paying service tax on GTA services. The Revenue challenged this practice, leading to proceedings against the respondents. The Tribunal ruled in favor of the respondents based on previous decisions. The judge decided that the appeal could be allowed solely on the limitation issue, without discussing the merits due to conflicting Tribunal decisions. The judge emphasized that the history of decisions favoring the respondents made invoking suppression or misdeclaration inappropriate. Consequently, the appeal and cross-objection were rejected based on the limitation ground alone. en-us Mon, 20 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209977 The case involved a dispute regarding the utilization of cenvat credit for paying service tax on GTA services. The Revenue challenged this practice, leading to proceedings against the respondents. The Tribunal ruled in favor of the respondents based on previous decisions. The judge decided that the appeal could be allowed solely on the limitation issue, without discussing the merits due to conflicting Tribunal decisions. The judge emphasized that the history of decisions favoring the respondents made invoking suppression or misdeclaration inappropriate. Consequently, the appeal and cross-objection were rejected based on the limitation ground alone. Case-Laws Service Tax Mon, 20 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209977