https://www.taxtmi.com/caselaws?id=376493 The Tribunal allowed the appeal, determining that Cenvat Credit could be used for paying Service Tax on goods transport by road. The Circular did not restrict such payments, and the demand raised beyond the limitation period was deemed time-barred, leading to the order's setting aside. The appellant's use of Cenvat Credit was considered legitimate, ensuring revenue neutrality and absence of evasion intent. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376493 The Tribunal allowed the appeal, determining that Cenvat Credit could be used for paying Service Tax on goods transport by road. The Circular did not restrict such payments, and the demand raised beyond the limitation period was deemed time-barred, leading to the order's setting aside. The appellant's use of Cenvat Credit was considered legitimate, ensuring revenue neutrality and absence of evasion intent. Case-Laws Central Excise Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376493