https://www.taxtmi.com/caselaws?id=758458 Exemption under Notification No. 30/2012 was held applicable to services rendered to body corporates because the clients fell within clause (e), making the GTA demand unsustainable. CENVAT credit was also found admissible where it had been availed on warehousing, air transportation and rail transportation services, which were treated as eligible and distinct from road transport services, and its utilisation matched the returns filed. On these findings, the challenge to the tribunal's order failed and interference was declined. en-us Mon, 09 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758458 Exemption under Notification No. 30/2012 was held applicable to services rendered to body corporates because the clients fell within clause (e), making the GTA demand unsustainable. CENVAT credit was also found admissible where it had been availed on warehousing, air transportation and rail transportation services, which were treated as eligible and distinct from road transport services, and its utilisation matched the returns filed. On these findings, the challenge to the tribunal's order failed and interference was declined. Case-Laws Service Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758458