https://www.taxtmi.com/caselaws?id=247534 The High Court upheld the decision of the Appellate Authority, allowing the assessee to avail Cenvat credit for service tax on goods transport service based on the Circular dated 3-10-2005. The Court dismissed the Revenue's appeals, citing precedents and emphasizing that the Circular did not prohibit the utilization of credit for service tax payment. The Court also rejected the Revenue's challenge to the Appellate Authority's decision, highlighting the lack of legal basis to overturn it. The assessment under both the Excise Act and Service Tax Act was considered, leading to the dismissal of the appeals and affirming the lower authorities' decisions. en-us Fri, 12 Aug 2011 00:00:00 +0530 Wed, 14 May 2014 16:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247534 The High Court upheld the decision of the Appellate Authority, allowing the assessee to avail Cenvat credit for service tax on goods transport service based on the Circular dated 3-10-2005. The Court dismissed the Revenue's appeals, citing precedents and emphasizing that the Circular did not prohibit the utilization of credit for service tax payment. The Court also rejected the Revenue's challenge to the Appellate Authority's decision, highlighting the lack of legal basis to overturn it. The assessment under both the Excise Act and Service Tax Act was considered, leading to the dismissal of the appeals and affirming the lower authorities' decisions. Case-Laws Service Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247534