https://www.taxtmi.com/caselaws?id=212274 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the Appellants, allowing their claim for credit of Service Tax on GTA services and its utilization for paying Service Tax on commission to a foreign agent for export orders. The Tribunal remanded the issue of the Appellants' eligibility for credit under Rule 3(1) of the Cenvat Credit Rules, 2004, back to the Commissioner for fresh consideration. The decision emphasized the necessity for a reevaluation of Output Service interpretation and proper application of Cenvat Credit Rules, 2004. en-us Tue, 05 Jul 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212274 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the Appellants, allowing their claim for credit of Service Tax on GTA services and its utilization for paying Service Tax on commission to a foreign agent for export orders. The Tribunal remanded the issue of the Appellants' eligibility for credit under Rule 3(1) of the Cenvat Credit Rules, 2004, back to the Commissioner for fresh consideration. The decision emphasized the necessity for a reevaluation of Output Service interpretation and proper application of Cenvat Credit Rules, 2004. Case-Laws Service Tax Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212274