https://www.taxtmi.com/caselaws?id=365994 The Tribunal allowed the appeal, holding that the appellant could use CENVAT credit for paying service tax on Goods Transport Agency (GTA) service as per Rule 3(4)(e) of the CENVAT Credit Rules, 2004. The Tribunal overturned the Commissioner's decision on interest and penalty, citing judicial precedents and confirming the legality of utilizing CENVAT credit for GTA service tax payment. The appellant was granted consequential relief, with the judgment emphasizing the unsustainability of the interest and penalty imposed. en-us Thu, 16 Aug 2018 00:00:00 +0530 Tue, 25 Sep 2018 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365994 The Tribunal allowed the appeal, holding that the appellant could use CENVAT credit for paying service tax on Goods Transport Agency (GTA) service as per Rule 3(4)(e) of the CENVAT Credit Rules, 2004. The Tribunal overturned the Commissioner's decision on interest and penalty, citing judicial precedents and confirming the legality of utilizing CENVAT credit for GTA service tax payment. The appellant was granted consequential relief, with the judgment emphasizing the unsustainability of the interest and penalty imposed. Case-Laws Service Tax Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365994