https://www.taxtmi.com/caselaws?id=341418 The Tribunal held that the appellant cannot utilize cenvat credit for Goods Transport Agency (GTA) service payment for input procurement, upholding the service tax demand with interest. The penalty under Section 76 of the Finance Act, 1994 was imposed on the appellant, but as per Notification No. 10/08 dated 01.03.2008, the appellant was entitled to cenvat credit from 01.04.2008, resulting in the penalty being set aside. The appeal was disposed of in favor of the appellant, with the Division Bench and Single Member Tribunal decisions also rejecting Revenue appeals on similar issues. en-us Mon, 27 Mar 2017 00:00:00 +0530 Mon, 01 May 2017 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341418 The Tribunal held that the appellant cannot utilize cenvat credit for Goods Transport Agency (GTA) service payment for input procurement, upholding the service tax demand with interest. The penalty under Section 76 of the Finance Act, 1994 was imposed on the appellant, but as per Notification No. 10/08 dated 01.03.2008, the appellant was entitled to cenvat credit from 01.04.2008, resulting in the penalty being set aside. The appeal was disposed of in favor of the appellant, with the Division Bench and Single Member Tribunal decisions also rejecting Revenue appeals on similar issues. Case-Laws Service Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341418