https://www.taxtmi.com/caselaws?id=243351 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, allowing them to avail input service credit on Goods Transport Agency Service despite the Revenue's contention that the service tax should have been paid by the appellant. The Tribunal emphasized that any payment towards duty or service entitles the recipient to credit, regardless of who made the payment. Additionally, the Tribunal criticized the Commissioner (Appeals) for not recognizing that the service tax had been paid, leading to the dismissal of the appeal. The Tribunal's decision highlighted the importance of precedent and case law in legal proceedings. en-us Thu, 05 Dec 2013 00:00:00 +0530 Wed, 14 Oct 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243351 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, allowing them to avail input service credit on Goods Transport Agency Service despite the Revenue's contention that the service tax should have been paid by the appellant. The Tribunal emphasized that any payment towards duty or service entitles the recipient to credit, regardless of who made the payment. Additionally, the Tribunal criticized the Commissioner (Appeals) for not recognizing that the service tax had been paid, leading to the dismissal of the appeal. The Tribunal's decision highlighted the importance of precedent and case law in legal proceedings. Case-Laws Central Excise Thu, 05 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243351