https://www.taxtmi.com/caselaws?id=214071 Cenvat credit could be used to pay service tax on GTA services for the period before the relevant amendment, because no legal bar existed to such utilisation and Rule 3(4)(e) of the Cenvat Credit Rules, 2004 permitted credit for payment of service tax on output services. On that basis, the assessee's payment through Cenvat credit was treated as valid, and refund relief followed as consequential relief. en-us Wed, 02 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214071 Cenvat credit could be used to pay service tax on GTA services for the period before the relevant amendment, because no legal bar existed to such utilisation and Rule 3(4)(e) of the Cenvat Credit Rules, 2004 permitted credit for payment of service tax on output services. On that basis, the assessee's payment through Cenvat credit was treated as valid, and refund relief followed as consequential relief. Case-Laws Service Tax Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214071