https://www.taxtmi.com/caselaws?id=250078 The Tribunal held that credit taken on Goods Transport Agency (GTA) services cannot be used to pay service tax on freight for outward and inward transportation. Relying on precedents and the deletion of an explanation under the Cenvat Credit Rule, the Tribunal concluded that only services actually provided by the assessee could be considered output services. The judgment emphasized that service tax on services received, especially under reverse charge, must be paid in cash, not through credit. Utilizing Cenvat credit for transportation service tax was deemed irregular and inadmissible, leading to the dismissal of the appeal. en-us Fri, 13 Jun 2014 00:00:00 +0530 Fri, 01 Aug 2014 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250078 The Tribunal held that credit taken on Goods Transport Agency (GTA) services cannot be used to pay service tax on freight for outward and inward transportation. Relying on precedents and the deletion of an explanation under the Cenvat Credit Rule, the Tribunal concluded that only services actually provided by the assessee could be considered output services. The judgment emphasized that service tax on services received, especially under reverse charge, must be paid in cash, not through credit. Utilizing Cenvat credit for transportation service tax was deemed irregular and inadmissible, leading to the dismissal of the appeal. Case-Laws Service Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250078