https://www.taxtmi.com/caselaws?id=347052 The challenge to the Customs Excise & Service Tax Appellate Tribunal's order, influenced by High Court judgments, regarding Cenvat Credit on service tax paid on Goods Transport Service was addressed. The High Court refrained from ruling on the interpretation of Cenvat Credit Rules, emphasizing the unresolved issue of Circular applicability. The Tribunal's decision was set aside for reassessment by the Assessing Officer, considering discrepancies in compliance with Circular conditions. The case highlighted conflicting High Court views and directed a thorough reconsideration based on CBEC Circular requirements to determine Cenvat Credit eligibility for service tax on GTS. en-us Thu, 06 Jul 2017 00:00:00 +0530 Mon, 28 Aug 2017 10:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347052 The challenge to the Customs Excise & Service Tax Appellate Tribunal's order, influenced by High Court judgments, regarding Cenvat Credit on service tax paid on Goods Transport Service was addressed. The High Court refrained from ruling on the interpretation of Cenvat Credit Rules, emphasizing the unresolved issue of Circular applicability. The Tribunal's decision was set aside for reassessment by the Assessing Officer, considering discrepancies in compliance with Circular conditions. The case highlighted conflicting High Court views and directed a thorough reconsideration based on CBEC Circular requirements to determine Cenvat Credit eligibility for service tax on GTS. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347052