https://www.taxtmi.com/caselaws?id=360322 The Tribunal ruled in favor of the appellant on all issues. It held that the Service Tax payment should be classified under "Transportation of Goods by Road Services," allowing Cenvat credit. The appellant was entitled to avail Cenvat credit as the income was related to Transportation Activities. The Show Cause Notice issued after the appellant took credit was deemed invalid due to no mala-fide intent. The Tribunal clarified that a Larger Bench decision on refund permissions did not apply, setting aside the order and granting consequential relief to the appellant. en-us Tue, 08 May 2018 00:00:00 +0530 Tue, 15 May 2018 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360322 The Tribunal ruled in favor of the appellant on all issues. It held that the Service Tax payment should be classified under "Transportation of Goods by Road Services," allowing Cenvat credit. The appellant was entitled to avail Cenvat credit as the income was related to Transportation Activities. The Show Cause Notice issued after the appellant took credit was deemed invalid due to no mala-fide intent. The Tribunal clarified that a Larger Bench decision on refund permissions did not apply, setting aside the order and granting consequential relief to the appellant. Case-Laws Service Tax Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360322