https://www.taxtmi.com/caselaws?id=218867 The Tribunal rejected the Revenue's appeal, affirming the appellant's right to utilize Cenvat credit for Service Tax payment on GTA services received on a reverse charge basis. The Tribunal allowed the appellant's appeal regarding the refund entitlement, disagreeing with the Commissioner (Appeals) and emphasizing the refund should be granted as the appellant had not adjusted the deposit in their Cenvat Credit Account. The judgment clarifies the interpretation of the Cenvat Credit Rules, ensuring compliance with payment mechanisms and providing a fair resolution for the appellant. en-us Thu, 04 Oct 2012 00:00:00 +0530 Mon, 19 Nov 2012 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218867 The Tribunal rejected the Revenue's appeal, affirming the appellant's right to utilize Cenvat credit for Service Tax payment on GTA services received on a reverse charge basis. The Tribunal allowed the appellant's appeal regarding the refund entitlement, disagreeing with the Commissioner (Appeals) and emphasizing the refund should be granted as the appellant had not adjusted the deposit in their Cenvat Credit Account. The judgment clarifies the interpretation of the Cenvat Credit Rules, ensuring compliance with payment mechanisms and providing a fair resolution for the appellant. Case-Laws Service Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218867