https://www.taxtmi.com/caselaws?id=439511 The Tribunal held that the demand for service tax on Goods Transport Agency (GTA) services was not valid as the appellant was not liable under the Reverse Charge Mechanism (RCM) without consignment notes from Lorry Suppliers. The denial of Cenvat credit on input services was overturned due to lack of concrete evidence and allegations of connivance. The Tribunal found the adjudication order legally unsustainable and allowed the appeal, providing consequential relief to the appellant. en-us Fri, 23 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 08:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439511 The Tribunal held that the demand for service tax on Goods Transport Agency (GTA) services was not valid as the appellant was not liable under the Reverse Charge Mechanism (RCM) without consignment notes from Lorry Suppliers. The denial of Cenvat credit on input services was overturned due to lack of concrete evidence and allegations of connivance. The Tribunal found the adjudication order legally unsustainable and allowed the appeal, providing consequential relief to the appellant. Case-Laws Service Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439511