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    <title>2018 (2) TMI 1391 - CESTAT MUMBAI</title>
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    <description>Transitional transfer of balance credit from the Service Tax Credit Register to the CENVAT Credit Register was upheld because the transfer had been disclosed to the department, and the resulting demand was held time-barred. CENVAT credit was also permitted for payment of service tax on GTA services under reverse charge, the Tribunal following the prevailing High Court view that the CENVAT scheme allowed such utilisation. On both issues, the demand and consequential penalties were set aside, and the assessee succeeded in full.</description>
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    <pubDate>Thu, 18 Jan 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=355970</link>
      <description>Transitional transfer of balance credit from the Service Tax Credit Register to the CENVAT Credit Register was upheld because the transfer had been disclosed to the department, and the resulting demand was held time-barred. CENVAT credit was also permitted for payment of service tax on GTA services under reverse charge, the Tribunal following the prevailing High Court view that the CENVAT scheme allowed such utilisation. On both issues, the demand and consequential penalties were set aside, and the assessee succeeded in full.</description>
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      <pubDate>Thu, 18 Jan 2018 00:00:00 +0530</pubDate>
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