https://www.taxtmi.com/caselaws?id=258730 The appellant, a manufacturer of excisable goods, successfully contested show-cause notices alleging improper utilization of CENVAT Credit for payment of service tax under the category of "Goods Transport Agency." The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the demand for recovery of taxes and penalties. The decision was based on the legal fiction allowing the utilization of CENVAT Credit for payment of Goods Transport Agency Service Tax, supported by precedents and rulings from various High Courts and the Larger Bench ruling. en-us Wed, 31 Dec 2014 00:00:00 +0530 Sat, 18 Apr 2015 06:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258730 The appellant, a manufacturer of excisable goods, successfully contested show-cause notices alleging improper utilization of CENVAT Credit for payment of service tax under the category of "Goods Transport Agency." The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the demand for recovery of taxes and penalties. The decision was based on the legal fiction allowing the utilization of CENVAT Credit for payment of Goods Transport Agency Service Tax, supported by precedents and rulings from various High Courts and the Larger Bench ruling. Case-Laws Service Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258730