https://www.taxtmi.com/caselaws?id=4396 The appeal involved the denial of CENVAT credit to manufacturers of Polyester Yarn for service tax paid on Goods Transport Agency's Service. The manufacturers argued that the GTA Service should be deemed their 'Output Service,' allowing them to avail the CENVAT credit. The Judicial Member referred to past decisions supporting this interpretation and set aside the order denying the credit. The appeal was allowed, emphasizing the applicability of past decisions in determining the eligibility of CENVAT credit for service tax paid on GTA Service. en-us Fri, 21 Sep 2007 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4396 The appeal involved the denial of CENVAT credit to manufacturers of Polyester Yarn for service tax paid on Goods Transport Agency's Service. The manufacturers argued that the GTA Service should be deemed their 'Output Service,' allowing them to avail the CENVAT credit. The Judicial Member referred to past decisions supporting this interpretation and set aside the order denying the credit. The appeal was allowed, emphasizing the applicability of past decisions in determining the eligibility of CENVAT credit for service tax paid on GTA Service. Case-Laws Service Tax Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4396