https://www.taxtmi.com/caselaws?id=358786 The Tribunal allowed the appeal in favor of the appellant based on the limitation issue, emphasizing the lack of evidence supporting fraudulent motives and the reasonable belief in claiming the cenvat credit on GTA service. The appellant's contention that the service tax was eligible for cenvat credit under input service was considered reasonable, leading to the setting aside of the impugned order solely on the ground of limitation. en-us Thu, 15 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358786 The Tribunal allowed the appeal in favor of the appellant based on the limitation issue, emphasizing the lack of evidence supporting fraudulent motives and the reasonable belief in claiming the cenvat credit on GTA service. The appellant's contention that the service tax was eligible for cenvat credit under input service was considered reasonable, leading to the setting aside of the impugned order solely on the ground of limitation. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358786