https://www.taxtmi.com/caselaws?id=381136 The Appellate Tribunal allowed the appeal by remanding the matter to the adjudicating authority. The Appellant was granted the benefit of the exemption notification for service tax credit utilization upon compliance within a specified timeframe. The Tribunal recognized a continuous activity linking GTA services availed by the Appellant and service tax paid on construction services. The decision considered the Appellant's classification under "Construction Services" until the application for "Works Contract Services" in January 2008, and acknowledged a separate Mumbai Tribunal judgment involving the Appellant. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381136 The Appellate Tribunal allowed the appeal by remanding the matter to the adjudicating authority. The Appellant was granted the benefit of the exemption notification for service tax credit utilization upon compliance within a specified timeframe. The Tribunal recognized a continuous activity linking GTA services availed by the Appellant and service tax paid on construction services. The decision considered the Appellant's classification under "Construction Services" until the application for "Works Contract Services" in January 2008, and acknowledged a separate Mumbai Tribunal judgment involving the Appellant. Case-Laws Service Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381136