https://www.taxtmi.com/caselaws?id=365629 The Appellate Tribunal CESTAT Ahmedabad partially allowed the appeal, upholding the demand for service tax on GTA services from 01.07.2012 onwards. The Tribunal clarified that the appellant could not utilize Cenvat credit for service tax payment on reverse charge mechanism for GTA services post the specified amendment date. However, the appellant was allowed to use the credit before this amendment, leading to the modification of the impugned order. The judgment extensively analyzed the Cenvat credit rules, determining the eligibility and restrictions on credit utilization concerning service tax payment for GTA services under the reverse charge mechanism. en-us Mon, 09 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 06:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365629 The Appellate Tribunal CESTAT Ahmedabad partially allowed the appeal, upholding the demand for service tax on GTA services from 01.07.2012 onwards. The Tribunal clarified that the appellant could not utilize Cenvat credit for service tax payment on reverse charge mechanism for GTA services post the specified amendment date. However, the appellant was allowed to use the credit before this amendment, leading to the modification of the impugned order. The judgment extensively analyzed the Cenvat credit rules, determining the eligibility and restrictions on credit utilization concerning service tax payment for GTA services under the reverse charge mechanism. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365629