https://www.taxtmi.com/caselaws?id=3795 The judgment by Shri P. Karthikeyan, Member (T), on 29-11-2007, found in favor of the appellants, ruling that they were not required to repay the service tax credit availed under the "Goods Transport Agency" category for transport of sub-standard inputs returned to the supplier. The demand of service tax and penalty imposition was deemed unsustainable, and the appeal was allowed, with the stay petition disposed of. The court emphasized the absence of provisions mandating the reversal of service tax credit in such circumstances, supporting the appellants' position. en-us Thu, 29 Nov 2007 00:00:00 +0530 Fri, 02 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3795 The judgment by Shri P. Karthikeyan, Member (T), on 29-11-2007, found in favor of the appellants, ruling that they were not required to repay the service tax credit availed under the "Goods Transport Agency" category for transport of sub-standard inputs returned to the supplier. The demand of service tax and penalty imposition was deemed unsustainable, and the appeal was allowed, with the stay petition disposed of. The court emphasized the absence of provisions mandating the reversal of service tax credit in such circumstances, supporting the appellants' position. Case-Laws Service Tax Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3795