https://www.taxtmi.com/caselaws?id=213678 The Tribunal rejected the Revenue's appeals, affirming that the recipient of GTA services could utilize Cenvat credit for paying Service Tax based on the interpretation of Rule 2(r) and Rule 2(p) of the Cenvat Credit Rules, 2004. The decision emphasized the recipient's liability to pay Service Tax as a provider of taxable service, supported by previous judgments. en-us Thu, 19 Apr 2012 00:00:00 +0530 Wed, 13 Nov 2013 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213678 The Tribunal rejected the Revenue's appeals, affirming that the recipient of GTA services could utilize Cenvat credit for paying Service Tax based on the interpretation of Rule 2(r) and Rule 2(p) of the Cenvat Credit Rules, 2004. The decision emphasized the recipient's liability to pay Service Tax as a provider of taxable service, supported by previous judgments. Case-Laws Central Excise Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213678