https://www.taxtmi.com/caselaws?id=265353 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the availment of cenvat credit on Goods Transport Agency Service and its utilization for payment of service tax. Relying on legal provisions and the decision of the Hon'ble Madras High Court, the Tribunal dismissed the Revenue's appeals, emphasizing that the recipient of Goods Transport Agency services is entitled to cenvat credit benefits. The Tribunal rejected the Revenue's arguments based on a circular, affirming the adjustment of Service Tax liability against cenvat credit as per the Cenvat Credit Rules. The impugned orders were upheld, and the Revenue's appeals were rejected. en-us Fri, 17 Apr 2015 00:00:00 +0530 Sat, 10 Oct 2015 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265353 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the availment of cenvat credit on Goods Transport Agency Service and its utilization for payment of service tax. Relying on legal provisions and the decision of the Hon'ble Madras High Court, the Tribunal dismissed the Revenue's appeals, emphasizing that the recipient of Goods Transport Agency services is entitled to cenvat credit benefits. The Tribunal rejected the Revenue's arguments based on a circular, affirming the adjustment of Service Tax liability against cenvat credit as per the Cenvat Credit Rules. The impugned orders were upheld, and the Revenue's appeals were rejected. Case-Laws Service Tax Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265353