https://www.taxtmi.com/caselaws?id=177450 Binding nature of Board circulars and the classification of GTA service under the Cenvat Credit Rules were considered in light of an earlier decision on the same substantial questions. The High Court followed its prior order in C.M.A. No. 894 of 2008, rejected the Revenue's challenge to the Tribunal's approach, and applied the same conclusion on both the circular-interpretation issue and the input service versus output service classification issue. The Revenue's civil miscellaneous appeals were therefore dismissed, with no costs. en-us Fri, 05 Jul 2013 00:00:00 +0530 Sat, 09 Jan 2016 13:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177450 Binding nature of Board circulars and the classification of GTA service under the Cenvat Credit Rules were considered in light of an earlier decision on the same substantial questions. The High Court followed its prior order in C.M.A. No. 894 of 2008, rejected the Revenue's challenge to the Tribunal's approach, and applied the same conclusion on both the circular-interpretation issue and the input service versus output service classification issue. The Revenue's civil miscellaneous appeals were therefore dismissed, with no costs. Case-Laws Service Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177450