https://www.taxtmi.com/caselaws?id=375050 The Tribunal allowed the appellant to avail CENVAT Credit on service tax paid under "Goods Transport Agency Service" for transportation of transmission line materials pre-01.04.2008, based on a previous Tribunal decision and Supreme Court judgments. However, post-01.04.2008, the Tribunal upheld the lower authorities' decision that such credit was not eligible. Demands were confirmed for the latter period, with interest upheld and penalties set aside due to ongoing disputes on the taxability of GTA services. en-us Thu, 17 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375050 The Tribunal allowed the appellant to avail CENVAT Credit on service tax paid under "Goods Transport Agency Service" for transportation of transmission line materials pre-01.04.2008, based on a previous Tribunal decision and Supreme Court judgments. However, post-01.04.2008, the Tribunal upheld the lower authorities' decision that such credit was not eligible. Demands were confirmed for the latter period, with interest upheld and penalties set aside due to ongoing disputes on the taxability of GTA services. Case-Laws Service Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375050