https://www.taxtmi.com/caselaws?id=246620 The Tribunal upheld the appellant's right to utilize Cenvat Credit for paying service tax on outward GTA services before a specific amendment date. The judgment relied on a High Court ruling that confirmed manufacturing entities deemed as output service providers of GTA services could use Cenvat Credit for such payments. The decision reaffirmed the consistency in applying Cenvat Credit Rules and aligned with legal precedents, ultimately rejecting the Revenue's appeal. en-us Fri, 05 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246620 The Tribunal upheld the appellant's right to utilize Cenvat Credit for paying service tax on outward GTA services before a specific amendment date. The judgment relied on a High Court ruling that confirmed manufacturing entities deemed as output service providers of GTA services could use Cenvat Credit for such payments. The decision reaffirmed the consistency in applying Cenvat Credit Rules and aligned with legal precedents, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246620