https://www.taxtmi.com/caselaws?id=34220 The respondent was not entitled to use CENVAT credit for paying service tax on Goods Transport Agency services for transporting finished goods. The lower appellate authority failed to properly consider the respondent's eligibility for an exemption under the Cenvat Credit Rules. Consequently, the respondent was required to pay the service tax in cash rather than utilizing the credit. The Revenue's appeal was successful, overturning the previous decision and establishing the respondent's obligation to pay the service tax in question. en-us Thu, 29 Jan 2009 00:00:00 +0530 Thu, 06 May 2010 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34220 The respondent was not entitled to use CENVAT credit for paying service tax on Goods Transport Agency services for transporting finished goods. The lower appellate authority failed to properly consider the respondent's eligibility for an exemption under the Cenvat Credit Rules. Consequently, the respondent was required to pay the service tax in cash rather than utilizing the credit. The Revenue's appeal was successful, overturning the previous decision and establishing the respondent's obligation to pay the service tax in question. Case-Laws Service Tax Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34220