https://www.taxtmi.com/caselaws?id=353639 The Tribunal remanded the case back to the original authority for re-examining the appellant's entitlement to input service credit. It was determined that the appellant was not liable to pay service tax on GTA services, as they were not covered under the relevant notification. The Tribunal emphasized the importance of verifying each service's nature for eligibility and correct categorization. The original order was set aside for reassessment, highlighting the need for detailed scrutiny in determining credit eligibility. en-us Tue, 21 Nov 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353639 The Tribunal remanded the case back to the original authority for re-examining the appellant's entitlement to input service credit. It was determined that the appellant was not liable to pay service tax on GTA services, as they were not covered under the relevant notification. The Tribunal emphasized the importance of verifying each service's nature for eligibility and correct categorization. The original order was set aside for reassessment, highlighting the need for detailed scrutiny in determining credit eligibility. Case-Laws Service Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353639