https://www.taxtmi.com/caselaws?id=326039 The Tribunal ruled in favor of the appellant, holding that the appellant was not liable to pay service tax as a manufacturer and was entitled to Cenvat credit for service tax paid by the service provider - GTA. The Tribunal emphasized the obligation of the service provider to pay service tax and that the appellant had correctly taken Cenvat credit in compliance with the law. Precedent rulings supported the appellant's position, stating that once service tax is paid by the service provider, it cannot be demanded again from the recipient of the service. The Tribunal set aside the previous order, allowing the appeal and granting consequential benefits to the appellant. en-us Thu, 28 Jan 2016 00:00:00 +0530 Tue, 04 Oct 2016 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326039 The Tribunal ruled in favor of the appellant, holding that the appellant was not liable to pay service tax as a manufacturer and was entitled to Cenvat credit for service tax paid by the service provider - GTA. The Tribunal emphasized the obligation of the service provider to pay service tax and that the appellant had correctly taken Cenvat credit in compliance with the law. Precedent rulings supported the appellant's position, stating that once service tax is paid by the service provider, it cannot be demanded again from the recipient of the service. The Tribunal set aside the previous order, allowing the appeal and granting consequential benefits to the appellant. Case-Laws Service Tax Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326039