https://www.taxtmi.com/caselaws?id=1661 The Tribunal ruled in favor of the cement manufacturers, allowing them to utilize the tax credit on Goods Transport Agency's Service for paying service tax on the removal of the final product. The Tribunal held that the service received for the clearance of the product constituted an "output service" under the Cenvat Credit Rules, 2004, despite the manufacturers not providing any taxable service directly. The demand for service tax and penalty imposed by the Commissioner were set aside, emphasizing the manufacturers' entitlement to utilize the tax credit in question. en-us Tue, 20 Mar 2007 00:00:00 +0530 Tue, 08 Dec 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1661 The Tribunal ruled in favor of the cement manufacturers, allowing them to utilize the tax credit on Goods Transport Agency's Service for paying service tax on the removal of the final product. The Tribunal held that the service received for the clearance of the product constituted an "output service" under the Cenvat Credit Rules, 2004, despite the manufacturers not providing any taxable service directly. The demand for service tax and penalty imposed by the Commissioner were set aside, emphasizing the manufacturers' entitlement to utilize the tax credit in question. Case-Laws Service Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1661