https://www.taxtmi.com/caselaws?id=376389 The judgment addressed the denial of Cenvat benefit on GTA service, citing the Supreme Court's ruling that GTA service should not be considered an input service for Cenvat benefit. Despite this, the penalty imposed on the appellant was deemed inappropriate as the matter had been settled by the Apex Court. The Tribunal's decision in a similar case supported setting aside the penalty. Ultimately, the appeal partially favored the appellant by overturning the penalty imposition but upheld the denial of Cenvat benefit on the GTA service. en-us Thu, 22 Nov 2018 00:00:00 +0530 Fri, 08 Mar 2019 08:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376389 The judgment addressed the denial of Cenvat benefit on GTA service, citing the Supreme Court's ruling that GTA service should not be considered an input service for Cenvat benefit. Despite this, the penalty imposed on the appellant was deemed inappropriate as the matter had been settled by the Apex Court. The Tribunal's decision in a similar case supported setting aside the penalty. Ultimately, the appeal partially favored the appellant by overturning the penalty imposition but upheld the denial of Cenvat benefit on the GTA service. Case-Laws Central Excise Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376389