https://www.taxtmi.com/caselaws?id=347523 The High Court allowed the appeal, ruling in favor of the appellant, a provider of taxable services, regarding the entitlement to utilize Cenvat credit for the payment of service tax on Goods Transport Agency (GTA) services before the amendment dated 1-3-2008. The Court held that despite the deletion of the Explanation under Rule 2(p) of the Cenvat Credit Rules, the appellant could still avail of Cenvat credit for such payments, as they met the conditions under the relevant rules. The Tribunal's decision affirming the recovery of the amount of Cenvat credit was set aside. en-us Thu, 02 Feb 2017 00:00:00 +0530 Tue, 05 Sep 2017 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347523 The High Court allowed the appeal, ruling in favor of the appellant, a provider of taxable services, regarding the entitlement to utilize Cenvat credit for the payment of service tax on Goods Transport Agency (GTA) services before the amendment dated 1-3-2008. The Court held that despite the deletion of the Explanation under Rule 2(p) of the Cenvat Credit Rules, the appellant could still avail of Cenvat credit for such payments, as they met the conditions under the relevant rules. The Tribunal's decision affirming the recovery of the amount of Cenvat credit was set aside. Case-Laws Service Tax Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347523