https://www.taxtmi.com/caselaws?id=214587 The Tribunal upheld that until 1.3.08, the appellant could use Cenvat credit for paying Service Tax on goods transport agency services. After an amendment post 1.3.08, the appellant acknowledged the change and made a cash payment for the outstanding amount. The Tribunal allowed re-crediting the amount in the Cenvat credit account due to the confusion during the transitional period. The penalty imposed was set aside considering the confusion during that period, and the appellant was entitled to re-credit the amount in their Cenvat credit account. en-us Fri, 11 Nov 2011 00:00:00 +0530 Sat, 07 Jul 2012 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214587 The Tribunal upheld that until 1.3.08, the appellant could use Cenvat credit for paying Service Tax on goods transport agency services. After an amendment post 1.3.08, the appellant acknowledged the change and made a cash payment for the outstanding amount. The Tribunal allowed re-crediting the amount in the Cenvat credit account due to the confusion during the transitional period. The penalty imposed was set aside considering the confusion during that period, and the appellant was entitled to re-credit the amount in their Cenvat credit account. Case-Laws Service Tax Fri, 11 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214587