https://www.taxtmi.com/caselaws?id=34814 The Tribunal held that the appellants were eligible to discharge their service tax liability on GTA services by using Cenvat credit, based on the interpretation of Rule 2(p) of the Cenvat Credit Rules, 2004. The Tribunal emphasized that the Cenvat credit was deemed to be output service during the relevant period, as per the Explanation to Rule 2(p). Consequently, the imposition of penalty and charging of interest were found unjustifiable. The impugned order was set aside, and the appeal was allowed, with the stay petition also being disposed of accordingly. en-us Thu, 11 Dec 2008 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34814 The Tribunal held that the appellants were eligible to discharge their service tax liability on GTA services by using Cenvat credit, based on the interpretation of Rule 2(p) of the Cenvat Credit Rules, 2004. The Tribunal emphasized that the Cenvat credit was deemed to be output service during the relevant period, as per the Explanation to Rule 2(p). Consequently, the imposition of penalty and charging of interest were found unjustifiable. The impugned order was set aside, and the appeal was allowed, with the stay petition also being disposed of accordingly. Case-Laws Service Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34814