https://www.taxtmi.com/caselaws?id=265777 Where an assessee discharged service tax on GTA services by debiting CENVAT credit and later made the payment in cash, the earlier debit could be re-credited suo motu if the credit was otherwise admissible. The Tribunal held that a prior refund claim under Section 11B of the Central Excise Act, 1944 was not required in such circumstances, because the cash payment had replaced the earlier credit utilisation and no separate refund machinery was necessary. The impugned order was set aside and consequential relief was granted to the assessee. en-us Mon, 29 Jun 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265777 Where an assessee discharged service tax on GTA services by debiting CENVAT credit and later made the payment in cash, the earlier debit could be re-credited suo motu if the credit was otherwise admissible. The Tribunal held that a prior refund claim under Section 11B of the Central Excise Act, 1944 was not required in such circumstances, because the cash payment had replaced the earlier credit utilisation and no separate refund machinery was necessary. The impugned order was set aside and consequential relief was granted to the assessee. Case-Laws Service Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265777