https://www.taxtmi.com/caselaws?id=210001 The Tribunal allowed the appeals challenging the denial of cenvat credit on Service Tax paid on GTA services. It held that recipients liable to pay service tax but not providing taxable services or manufacturing final products were entitled to avail the credit under the deeming fiction clause. Relying on prior decisions, the Tribunal emphasized the benefit of the deeming fiction and set aside the impugned orders, granting relief to the appellants. en-us Thu, 09 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210001 The Tribunal allowed the appeals challenging the denial of cenvat credit on Service Tax paid on GTA services. It held that recipients liable to pay service tax but not providing taxable services or manufacturing final products were entitled to avail the credit under the deeming fiction clause. Relying on prior decisions, the Tribunal emphasized the benefit of the deeming fiction and set aside the impugned orders, granting relief to the appellants. Case-Laws Service Tax Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210001