https://www.taxtmi.com/caselaws?id=354395 The Tribunal held that prior to 1.3.2008, there was no restriction on utilizing cenvat credit for discharging service tax liability on GTA services for outward transportation. However, from 1.3.2008 to September 2008, a rule amendment limited this credit use. The Tribunal remanded the case for calculating the amount owed for this period. Penalties under Section 76 and 78 were set aside due to the confusion and reasonable cause for the appellant's failure to pay taxes from 1.3.2008. The appeal provided clarity on cenvat credit use and penalties for service tax on outward transportation. en-us Wed, 25 Oct 2017 00:00:00 +0530 Sat, 27 Jan 2018 08:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354395 The Tribunal held that prior to 1.3.2008, there was no restriction on utilizing cenvat credit for discharging service tax liability on GTA services for outward transportation. However, from 1.3.2008 to September 2008, a rule amendment limited this credit use. The Tribunal remanded the case for calculating the amount owed for this period. Penalties under Section 76 and 78 were set aside due to the confusion and reasonable cause for the appellant's failure to pay taxes from 1.3.2008. The appeal provided clarity on cenvat credit use and penalties for service tax on outward transportation. Case-Laws Service Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354395