https://www.taxtmi.com/caselaws?id=335089 The appellant was found not liable to pay service tax on GTA service from cash or Cenvat Credit account for the period before 1.3.2008. The court determined that the appellant, as a recipient of GTA service liable for paying service tax, was considered a provider of taxable service. Therefore, the appellant had the right to pay the service tax either in cash or by utilizing the Cenvat Credit from their account. The court also noted that the relevant restriction on utilizing Cenvat credit for paying service tax did not apply during the relevant period, leading to the appeal being allowed in favor of the appellant. en-us Wed, 30 Mar 2016 00:00:00 +0530 Thu, 24 Nov 2016 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335089 The appellant was found not liable to pay service tax on GTA service from cash or Cenvat Credit account for the period before 1.3.2008. The court determined that the appellant, as a recipient of GTA service liable for paying service tax, was considered a provider of taxable service. Therefore, the appellant had the right to pay the service tax either in cash or by utilizing the Cenvat Credit from their account. The court also noted that the relevant restriction on utilizing Cenvat credit for paying service tax did not apply during the relevant period, leading to the appeal being allowed in favor of the appellant. Case-Laws Service Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335089