https://www.taxtmi.com/caselaws?id=226197 The Tribunal ruled in favor of the assessee, allowing them to utilize Cenvat Credit for paying service tax on GTA services. The decision was based on legal precedents establishing that even if not directly providing taxable services, a person discharging service tax liability as a deemed service provider could avail Cenvat Credit. Consequently, the Tribunal rejected the Revenue's appeal, leading to the penalty imposed under section 76 of the Act being invalidated in favor of the assessee. en-us Tue, 09 Apr 2013 00:00:00 +0530 Fri, 19 Apr 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226197 The Tribunal ruled in favor of the assessee, allowing them to utilize Cenvat Credit for paying service tax on GTA services. The decision was based on legal precedents establishing that even if not directly providing taxable services, a person discharging service tax liability as a deemed service provider could avail Cenvat Credit. Consequently, the Tribunal rejected the Revenue's appeal, leading to the penalty imposed under section 76 of the Act being invalidated in favor of the assessee. Case-Laws Service Tax Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226197