https://www.taxtmi.com/caselaws?id=34355 CENVAT credit could be used to discharge service tax on goods transport agency service for the period before deletion of the Explanation to Rule 2(p) of the CENVAT Credit Rules, 2004. The Tribunal followed earlier decisions treating goods transport agency service as an output service under the pre-amendment regime, so utilisation of CENVAT credit for payment of service tax on that service was permissible in the period in dispute. en-us Tue, 11 Aug 2009 00:00:00 +0530 Fri, 21 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34355 CENVAT credit could be used to discharge service tax on goods transport agency service for the period before deletion of the Explanation to Rule 2(p) of the CENVAT Credit Rules, 2004. The Tribunal followed earlier decisions treating goods transport agency service as an output service under the pre-amendment regime, so utilisation of CENVAT credit for payment of service tax on that service was permissible in the period in dispute. Case-Laws Service Tax Tue, 11 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34355