https://www.taxtmi.com/caselaws?id=227260 The appellant was successful in challenging the assessment for liability of service tax on goods transport agency services, education cess, interest, and penalties. The appellant, as the service recipient, was deemed ineligible for credit under Notification No.32/2004. The Tribunal interpreted Cenvat Credit Rules, 2004, and precedent cases to allow the appellant to utilize Cenvat Credit for service tax on GTA services. The appeal was allowed, and the initial Order in Original imposing liabilities was quashed without costs. en-us Mon, 01 Apr 2013 00:00:00 +0530 Tue, 23 Apr 2013 15:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=227260 The appellant was successful in challenging the assessment for liability of service tax on goods transport agency services, education cess, interest, and penalties. The appellant, as the service recipient, was deemed ineligible for credit under Notification No.32/2004. The Tribunal interpreted Cenvat Credit Rules, 2004, and precedent cases to allow the appellant to utilize Cenvat Credit for service tax on GTA services. The appeal was allowed, and the initial Order in Original imposing liabilities was quashed without costs. Case-Laws Service Tax Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=227260