https://www.taxtmi.com/caselaws?id=185903 The Tribunal ruled in favor of the appellant, holding that interest under Section 75 of the Finance Act, 1994 was not justified as the service tax on GTA service was paid within the stipulated time frame through the cenvat account. The Tribunal allowed the appellant to utilize cenvat credit for GTA service tax payment based on the unamended provisions of the Cenvat Credit Rules, 2004, applicable during the period in question. The Tribunal emphasized the legality of the appellant's payment method and set aside the order confirming interest liability, highlighting the compliance with legal provisions and timely payment through the cenvat account. en-us Mon, 10 Aug 2015 00:00:00 +0530 Sat, 18 Feb 2017 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185903 The Tribunal ruled in favor of the appellant, holding that interest under Section 75 of the Finance Act, 1994 was not justified as the service tax on GTA service was paid within the stipulated time frame through the cenvat account. The Tribunal allowed the appellant to utilize cenvat credit for GTA service tax payment based on the unamended provisions of the Cenvat Credit Rules, 2004, applicable during the period in question. The Tribunal emphasized the legality of the appellant's payment method and set aside the order confirming interest liability, highlighting the compliance with legal provisions and timely payment through the cenvat account. Case-Laws Service Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185903