https://www.taxtmi.com/caselaws?id=3575 The Appellate Tribunal allowed the appeal, holding that the appellants were entitled to avail credit for payment of Service Tax on "Goods Transport Agency's Service" as it constituted their "output service." The Tribunal found that the appellants were receiving taxable services and not providing any, making the service received by them deemed as their output service for Service Tax purposes. The decision disallowing the credit was deemed unsustainable based on the Explanation to the definition of "Output service," and the appeal was allowed. en-us Fri, 07 Dec 2007 00:00:00 +0530 Fri, 10 Oct 2008 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3575 The Appellate Tribunal allowed the appeal, holding that the appellants were entitled to avail credit for payment of Service Tax on "Goods Transport Agency's Service" as it constituted their "output service." The Tribunal found that the appellants were receiving taxable services and not providing any, making the service received by them deemed as their output service for Service Tax purposes. The decision disallowing the credit was deemed unsustainable based on the Explanation to the definition of "Output service," and the appeal was allowed. Case-Laws Service Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3575