https://www.taxtmi.com/caselaws?id=242139 The Tribunal dismissed the Revenue's appeal against the payment of service tax on GTA services by the respondent, M/s. Indo Afrique Paper Mills (P) Ltd. The Tribunal held that the Cenvat Credit Rules allow the recipient of the service to use input service credit for discharging duty liability on GTA services, regardless of being a deemed or actual service provider. The lack of nexus between inputs/input services and the output GTA service did not warrant the respondent to discharge the liability in cash, as argued by the Revenue. en-us Thu, 31 Oct 2013 00:00:00 +0530 Wed, 08 Jan 2014 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242139 The Tribunal dismissed the Revenue's appeal against the payment of service tax on GTA services by the respondent, M/s. Indo Afrique Paper Mills (P) Ltd. The Tribunal held that the Cenvat Credit Rules allow the recipient of the service to use input service credit for discharging duty liability on GTA services, regardless of being a deemed or actual service provider. The lack of nexus between inputs/input services and the output GTA service did not warrant the respondent to discharge the liability in cash, as argued by the Revenue. Case-Laws Service Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242139