https://www.taxtmi.com/caselaws?id=174032 The Tribunal allowed the appeals, permitting the appellants to use input-duty credit, capital goods credit, and input service tax credit for paying service tax on Goods Transport Agency's Service. The decision was based on the interpretation of the CENVAT Credit Rules and relevant explanations, which deemed the GTA service as the appellants' 'output service', allowing them to avail the credits used. Previous decisions and circulars were referenced to support this outcome. The Tribunal set aside the denial of credit and penalties imposed by the department. en-us Fri, 22 Jun 2007 00:00:00 +0530 Mon, 28 Sep 2015 15:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174032 The Tribunal allowed the appeals, permitting the appellants to use input-duty credit, capital goods credit, and input service tax credit for paying service tax on Goods Transport Agency's Service. The decision was based on the interpretation of the CENVAT Credit Rules and relevant explanations, which deemed the GTA service as the appellants' 'output service', allowing them to avail the credits used. Previous decisions and circulars were referenced to support this outcome. The Tribunal set aside the denial of credit and penalties imposed by the department. Case-Laws Service Tax Fri, 22 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174032