https://www.taxtmi.com/caselaws?id=4394 Cenvat credit was held usable by a service recipient to discharge service tax on Goods Transport Agency services even though the recipient did not itself provide an output service. The Tribunal followed earlier decisions recognising such utilisation and, no contrary authority having been shown, applied the settled view in favour of credit set-off. The objection to utilisation of Cenvat credit was therefore upheld and the appeal was rejected. en-us Tue, 18 Dec 2007 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4394 Cenvat credit was held usable by a service recipient to discharge service tax on Goods Transport Agency services even though the recipient did not itself provide an output service. The Tribunal followed earlier decisions recognising such utilisation and, no contrary authority having been shown, applied the settled view in favour of credit set-off. The objection to utilisation of Cenvat credit was therefore upheld and the appeal was rejected. Case-Laws Service Tax Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4394