https://www.taxtmi.com/caselaws?id=216251 Recipient-paid service tax on GTA services could support Cenvat credit, and payment through a challan or by debit entry in the PLA was treated as a valid mode of discharging the tax liability. The Tribunal held that no material distinction existed between payment through the PLA and payment through a Cenvat credit account for this purpose. However, the factual question whether tax had actually been paid in the manner claimed had not been examined at the earlier stages, and the appellate forum could not itself record evidence. The impugned order was set aside and the matter was remanded for de novo adjudication by the adjudicating authority. en-us Fri, 30 Sep 2011 00:00:00 +0530 Wed, 22 Aug 2012 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216251 Recipient-paid service tax on GTA services could support Cenvat credit, and payment through a challan or by debit entry in the PLA was treated as a valid mode of discharging the tax liability. The Tribunal held that no material distinction existed between payment through the PLA and payment through a Cenvat credit account for this purpose. However, the factual question whether tax had actually been paid in the manner claimed had not been examined at the earlier stages, and the appellate forum could not itself record evidence. The impugned order was set aside and the matter was remanded for de novo adjudication by the adjudicating authority. Case-Laws Service Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216251