https://www.taxtmi.com/caselaws?id=252163 The court held that the Assessee was not entitled to claim Cenvat credit on service tax paid for Goods Transport Agency (GTA) services as the cost of GTA services was not included in the price of the goods. The Tribunal's decision to reverse the Cenvat credit was upheld, emphasizing that credit can only be claimed if the cost of inputs is included in the price of goods. The court dismissed the appeal, ruling in favor of the Department and against the Assessee. en-us Wed, 12 Mar 2014 00:00:00 +0530 Sat, 19 Sep 2015 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252163 The court held that the Assessee was not entitled to claim Cenvat credit on service tax paid for Goods Transport Agency (GTA) services as the cost of GTA services was not included in the price of the goods. The Tribunal's decision to reverse the Cenvat credit was upheld, emphasizing that credit can only be claimed if the cost of inputs is included in the price of goods. The court dismissed the appeal, ruling in favor of the Department and against the Assessee. Case-Laws Service Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252163