https://www.taxtmi.com/caselaws?id=354134 The appeals were allowed in a case concerning the reversal of Service Tax credit on GTA service for an input sold as such. The court emphasized that Rule 3(5) of the Cenvat Credit Rules, 2004 only applies to credits on inputs or capital goods, not input services. Relying on legal principles and precedents, the court held that tax laws should be interpreted based on clear language, resolving any ambiguity in favor of the taxpayer. The Order of the Commissioner (Appeals) was deemed unsustainable, leading to the allowance of the appellant's appeals. en-us Tue, 05 Dec 2017 00:00:00 +0530 Fri, 19 Jan 2018 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354134 The appeals were allowed in a case concerning the reversal of Service Tax credit on GTA service for an input sold as such. The court emphasized that Rule 3(5) of the Cenvat Credit Rules, 2004 only applies to credits on inputs or capital goods, not input services. Relying on legal principles and precedents, the court held that tax laws should be interpreted based on clear language, resolving any ambiguity in favor of the taxpayer. The Order of the Commissioner (Appeals) was deemed unsustainable, leading to the allowance of the appellant's appeals. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354134