https://www.taxtmi.com/caselaws?id=246448 The Tribunal allowed the appeal seeking waiver and stay of adjudged dues, overturning the denial of CENVAT credit on goods transport agency (GTA) service for outward transportation of excisable goods. It upheld the High Court's ruling that such outward transportation qualified as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 before the 01/04/2008 substitution. The Department's appeal to the Supreme Court did not result in a stay of the High Court's decision, emphasizing the importance of legal interpretations and the hierarchy of the judicial system in resolving disputes. en-us Fri, 20 Apr 2012 00:00:00 +0530 Wed, 08 May 2013 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246448 The Tribunal allowed the appeal seeking waiver and stay of adjudged dues, overturning the denial of CENVAT credit on goods transport agency (GTA) service for outward transportation of excisable goods. It upheld the High Court's ruling that such outward transportation qualified as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 before the 01/04/2008 substitution. The Department's appeal to the Supreme Court did not result in a stay of the High Court's decision, emphasizing the importance of legal interpretations and the hierarchy of the judicial system in resolving disputes. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246448