https://www.taxtmi.com/caselaws?id=246053 The court ruled in favor of the assessee, allowing the use of CENVAT credit to pay service tax on Goods Transport Agency (GTA) services. The HC determined that under Rule 3(4)(e) of the CENVAT Credit Rules, there is no legal restriction against using CENVAT credit for such payments. This decision aligns with previous HC rulings, including CCE vs. Nahar Industrial Enterprises Limited, which support the utilization of CENVAT credit for service tax on GTA services. The appeal will proceed before the Regular Bench for further proceedings. en-us Tue, 18 Mar 2014 00:00:00 +0530 Tue, 31 Oct 2023 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246053 The court ruled in favor of the assessee, allowing the use of CENVAT credit to pay service tax on Goods Transport Agency (GTA) services. The HC determined that under Rule 3(4)(e) of the CENVAT Credit Rules, there is no legal restriction against using CENVAT credit for such payments. This decision aligns with previous HC rulings, including CCE vs. Nahar Industrial Enterprises Limited, which support the utilization of CENVAT credit for service tax on GTA services. The appeal will proceed before the Regular Bench for further proceedings. Case-Laws Service Tax Tue, 18 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246053