https://www.taxtmi.com/caselaws?id=248552 Cenvat credit on GTA services was treated as admissible where Service Tax had already been deposited into the Treasury, even though the credit was taken on the basis of a challan. The Tribunal rejected the objection that the challan was an inadmissible document, holding that substantive tax payment prevails and credit cannot be denied unless the depositor is otherwise disentitled. The availability of set-off against duty liability was therefore recognised, and the Revenue's challenge failed. en-us Thu, 31 May 2012 00:00:00 +0530 Mon, 16 Jun 2014 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248552 Cenvat credit on GTA services was treated as admissible where Service Tax had already been deposited into the Treasury, even though the credit was taken on the basis of a challan. The Tribunal rejected the objection that the challan was an inadmissible document, holding that substantive tax payment prevails and credit cannot be denied unless the depositor is otherwise disentitled. The availability of set-off against duty liability was therefore recognised, and the Revenue's challenge failed. Case-Laws Service Tax Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248552