https://www.taxtmi.com/caselaws?id=358305 The High Court set aside the Tribunal's order challenging the assessee's eligibility to utilize CENVAT credit for service tax payment as a recipient under the category of 'Goods Transport Agency'. The High Court emphasized the need for a detailed examination in the absence of jurisdictional High Court's judgment, directing the Tribunal to rehear the appeal independently considering legislative changes and conflicting judicial precedents. The High Court highlighted the importance of assessing the impact of legislative amendments on earlier judicial orders and instructed a fresh hearing to keep all legal contentions open for consideration. en-us Mon, 02 Apr 2018 00:00:00 +0530 Fri, 14 Sep 2018 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358305 The High Court set aside the Tribunal's order challenging the assessee's eligibility to utilize CENVAT credit for service tax payment as a recipient under the category of 'Goods Transport Agency'. The High Court emphasized the need for a detailed examination in the absence of jurisdictional High Court's judgment, directing the Tribunal to rehear the appeal independently considering legislative changes and conflicting judicial precedents. The High Court highlighted the importance of assessing the impact of legislative amendments on earlier judicial orders and instructed a fresh hearing to keep all legal contentions open for consideration. Case-Laws Central Excise Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358305