https://www.taxtmi.com/caselaws?id=251897 The Tribunal upheld the Commissioner's decision, dismissing the revenue's appeal. It confirmed the legality of utilizing Cenvat credit for service tax on Goods Transport Agency Services under the reverse charge mechanism from June 2007 to November 2007. The Tribunal relied on legal provisions, including Rule 2(p) and Rule 3(4), and cited a Larger Bench judgment and High Court decisions supporting the use of Cenvat credit for such services. The Tribunal found no fault in the Commissioner's order, concluding that prior to March 1, 2008, there was no restriction on utilizing Cenvat credit for service tax payment on these services. en-us Wed, 06 Aug 2014 00:00:00 +0530 Wed, 01 Oct 2014 07:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251897 The Tribunal upheld the Commissioner's decision, dismissing the revenue's appeal. It confirmed the legality of utilizing Cenvat credit for service tax on Goods Transport Agency Services under the reverse charge mechanism from June 2007 to November 2007. The Tribunal relied on legal provisions, including Rule 2(p) and Rule 3(4), and cited a Larger Bench judgment and High Court decisions supporting the use of Cenvat credit for such services. The Tribunal found no fault in the Commissioner's order, concluding that prior to March 1, 2008, there was no restriction on utilizing Cenvat credit for service tax payment on these services. Case-Laws Service Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251897