https://www.taxtmi.com/caselaws?id=333773 The appeal filed by the Revenue challenging the Order-in-Appeal No. 105/ST/ALLD/2013 regarding Cenvat credit on GTA services was dismissed by the Appellate Tribunal CESTAT ALLAHABAD. The Tribunal held that Cenvat credit for input services is allowed only after payment for both the value of the service and the service tax, as per Rule 4(7) of the CENVAT Credit Rules, 2004. As the Service Tax was paid but not the value of the input service in this case, the Tribunal concluded that the Cenvat credit had been rightly availed, ruling in favor of the appellant. en-us Fri, 11 Mar 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333773 The appeal filed by the Revenue challenging the Order-in-Appeal No. 105/ST/ALLD/2013 regarding Cenvat credit on GTA services was dismissed by the Appellate Tribunal CESTAT ALLAHABAD. The Tribunal held that Cenvat credit for input services is allowed only after payment for both the value of the service and the service tax, as per Rule 4(7) of the CENVAT Credit Rules, 2004. As the Service Tax was paid but not the value of the input service in this case, the Tribunal concluded that the Cenvat credit had been rightly availed, ruling in favor of the appellant. Case-Laws Service Tax Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333773