https://www.taxtmi.com/caselaws?id=268599 Where inputs are cleared as such under Rule 3(5) of the Cenvat Credit Rules, 2004, credit taken on related Goods Transport Agency services is not required to be reversed. The Tribunal treated the contrary cited decision as per incuriam and preferred the High Court view supporting non-reversal. The operative principle is that GTA credit need not be reversed merely because the inputs are cleared without use, and the issue was decided in favour of the assessee. en-us Tue, 12 May 2015 00:00:00 +0530 Thu, 15 Oct 2015 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268599 Where inputs are cleared as such under Rule 3(5) of the Cenvat Credit Rules, 2004, credit taken on related Goods Transport Agency services is not required to be reversed. The Tribunal treated the contrary cited decision as per incuriam and preferred the High Court view supporting non-reversal. The operative principle is that GTA credit need not be reversed merely because the inputs are cleared without use, and the issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268599