https://www.taxtmi.com/caselaws?id=32500 Cenvat credit could be used only in the manner permitted by the credit rules, and service tax payable by a recipient of Goods Transport Agency services under a legal fiction was not tax on an output service provided by that recipient. As the recipient did not become the provider of the taxable transport service, the liability could not be discharged through Cenvat credit and had to be paid in cash. The demand for cash payment was therefore unsustainable, and the penalty did not survive. en-us Fri, 29 Feb 2008 00:00:00 +0530 Tue, 03 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32500 Cenvat credit could be used only in the manner permitted by the credit rules, and service tax payable by a recipient of Goods Transport Agency services under a legal fiction was not tax on an output service provided by that recipient. As the recipient did not become the provider of the taxable transport service, the liability could not be discharged through Cenvat credit and had to be paid in cash. The demand for cash payment was therefore unsustainable, and the penalty did not survive. Case-Laws Service Tax Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32500