https://www.taxtmi.com/caselaws?id=210831 The Tribunal upheld the Commissioner (Appeals)'s decision to allow CENVAT credit on service tax for GTA services, citing precedents and ruling that such services could be considered input services under Rule 2(l)(ii) of the CENVAT Credit Rules, 2004. The Tribunal found the decision of the Hon'ble High Court of Karnataka applicable for the period before the rule amendment on 01.04.2008, as the respondent had availed credit during this time. The appeal by the Revenue was dismissed due to lack of evidence supporting disallowance, with the Tribunal concluding there was no basis to interfere based on the facts and legal precedents presented. en-us Tue, 19 Jul 2011 00:00:00 +0530 Thu, 31 May 2012 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210831 The Tribunal upheld the Commissioner (Appeals)'s decision to allow CENVAT credit on service tax for GTA services, citing precedents and ruling that such services could be considered input services under Rule 2(l)(ii) of the CENVAT Credit Rules, 2004. The Tribunal found the decision of the Hon'ble High Court of Karnataka applicable for the period before the rule amendment on 01.04.2008, as the respondent had availed credit during this time. The appeal by the Revenue was dismissed due to lack of evidence supporting disallowance, with the Tribunal concluding there was no basis to interfere based on the facts and legal precedents presented. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210831