https://www.taxtmi.com/caselaws?id=298014 The High Court upheld the Tribunal's decision, ruling that the services provided by the respondents constitute 'output service' under Rule 2(p) of the Cenvat Credit Rules. It was determined that Cenvat Credit can be used for paying Service Tax on services provided by goods transport agents, as clarified in the Explanation to Rule 2(p). The appeal challenging the utilization of Cenvat Credit was rejected, affirming the Commissioner's decision and supporting the respondent's entitlement to credit for paying Service Tax. en-us Thu, 15 Jan 2015 00:00:00 +0530 Tue, 05 Oct 2021 20:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298014 The High Court upheld the Tribunal's decision, ruling that the services provided by the respondents constitute 'output service' under Rule 2(p) of the Cenvat Credit Rules. It was determined that Cenvat Credit can be used for paying Service Tax on services provided by goods transport agents, as clarified in the Explanation to Rule 2(p). The appeal challenging the utilization of Cenvat Credit was rejected, affirming the Commissioner's decision and supporting the respondent's entitlement to credit for paying Service Tax. Case-Laws Central Excise Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298014