https://www.taxtmi.com/caselaws?id=3504 The Tribunal allowed the appeal in the case involving the utilization of Cenvat credit for GTA service tax payment by M/s. Pallipalaylam Spinners (P) Ltd. The Tribunal held that the GTA service should be considered output service based on the Explanation provided in the Cenvat Credit Rules, despite the Commissioner's imposition of a penalty under Section 76 of the Finance Act, 1994. The Tribunal's decision aligned with previous Tribunal rulings and the appellant's argument, ultimately dismissing the stay application and supporting the appellant's position on the tax treatment of GTA service. en-us Fri, 23 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3504 The Tribunal allowed the appeal in the case involving the utilization of Cenvat credit for GTA service tax payment by M/s. Pallipalaylam Spinners (P) Ltd. The Tribunal held that the GTA service should be considered output service based on the Explanation provided in the Cenvat Credit Rules, despite the Commissioner's imposition of a penalty under Section 76 of the Finance Act, 1994. The Tribunal's decision aligned with previous Tribunal rulings and the appellant's argument, ultimately dismissing the stay application and supporting the appellant's position on the tax treatment of GTA service. Case-Laws Service Tax Fri, 23 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3504