https://www.taxtmi.com/caselaws?id=219017 Cenvat credit on GTA services remained admissible for the period after deletion of the explanation to Rule 2(p) of the Cenvat Credit Rules, 2004 and before 1 March 2008, because the deletion alone did not extinguish entitlement; the exclusion became operative only from the later notification date. Denial of credit for the pre-1 March 2008 period was therefore not justified, while denial for the post-1 March 2008 period was sustained. Penalties under Rule 15A were set aside because the credit had been taken on statutory documents and the dispute was one of interpretation, with no mala fides shown. en-us Thu, 04 Oct 2012 00:00:00 +0530 Sat, 17 Nov 2012 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219017 Cenvat credit on GTA services remained admissible for the period after deletion of the explanation to Rule 2(p) of the Cenvat Credit Rules, 2004 and before 1 March 2008, because the deletion alone did not extinguish entitlement; the exclusion became operative only from the later notification date. Denial of credit for the pre-1 March 2008 period was therefore not justified, while denial for the post-1 March 2008 period was sustained. Penalties under Rule 15A were set aside because the credit had been taken on statutory documents and the dispute was one of interpretation, with no mala fides shown. Case-Laws Service Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219017