https://www.taxtmi.com/caselaws?id=363974 The Tribunal ruled in favor of the appellant on all issues: 1) Classification of Service Tax under "Transport of Goods by Road Services" due to income nature, allowing Cenvat credit. 2) Entitlement to Cenvat credit upheld for transportation-related Service Tax payment. 3) Show Cause Notice issued beyond limitation period deemed unsustainable as no mala-fide suppression shown. 4) Tribunal disagreed with need for permission for suo-motu refund, allowing appeal and overturning penalties, providing relief to the appellant. en-us Wed, 03 Jan 2018 00:00:00 +0530 Sat, 21 Jul 2018 09:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363974 The Tribunal ruled in favor of the appellant on all issues: 1) Classification of Service Tax under "Transport of Goods by Road Services" due to income nature, allowing Cenvat credit. 2) Entitlement to Cenvat credit upheld for transportation-related Service Tax payment. 3) Show Cause Notice issued beyond limitation period deemed unsustainable as no mala-fide suppression shown. 4) Tribunal disagreed with need for permission for suo-motu refund, allowing appeal and overturning penalties, providing relief to the appellant. Case-Laws Service Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363974