https://www.taxtmi.com/caselaws?id=216828 The Appellate Tribunal CESTAT, New Delhi, upheld the decision to allow credit to the respondent for Service tax paid on GTA service received for inward transport. The Tribunal found that the LR received from the transporter contained all necessary details, fulfilling the criteria for credit under Rule 9(1) of the Cenvat Credit Rules, 2004. As the payment was made through a debit entry in the Cenvat credit account based on the LR details, the Tribunal dismissed the departmental appeal and affirmed the Commissioner (Appeals) decision in favor of the respondent. en-us Thu, 28 Jul 2011 00:00:00 +0530 Thu, 30 May 2013 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216828 The Appellate Tribunal CESTAT, New Delhi, upheld the decision to allow credit to the respondent for Service tax paid on GTA service received for inward transport. The Tribunal found that the LR received from the transporter contained all necessary details, fulfilling the criteria for credit under Rule 9(1) of the Cenvat Credit Rules, 2004. As the payment was made through a debit entry in the Cenvat credit account based on the LR details, the Tribunal dismissed the departmental appeal and affirmed the Commissioner (Appeals) decision in favor of the respondent. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216828