https://www.taxtmi.com/caselaws?id=428500 The Tribunal held that post-merger, JK Environ-tech LTD (JKETL) and M/s. JK PAPER LTD are to be treated as one entity from 01.04.2013. As manufacturers entitled to Cenvat Credit on GTA services, services received by JK Environ-tech LTD (JKETL) after the merger date should be deemed as received by the appellants. Consequently, the impugned order denying Cenvat Credit was set aside, and the appeal was allowed. en-us Thu, 15 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428500 The Tribunal held that post-merger, JK Environ-tech LTD (JKETL) and M/s. JK PAPER LTD are to be treated as one entity from 01.04.2013. As manufacturers entitled to Cenvat Credit on GTA services, services received by JK Environ-tech LTD (JKETL) after the merger date should be deemed as received by the appellants. Consequently, the impugned order denying Cenvat Credit was set aside, and the appeal was allowed. Case-Laws Service Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428500