https://www.taxtmi.com/caselaws?id=762299 Transportation of goods by road by an assessee that was not a Goods Transport Agency fell within the post-1 July 2012 negative list, so service tax on freight facilitation and transit insurance receipts was unsustainable. Cenvat credit on hiring of water tankers, mechanized canteen cleaning, catering, and short-term accommodation services was also admissible because those services were linked to statutory factory-law obligations and business operations, and were not shown to be for personal use or consumption of employees. The demand and credit disallowance were both set aside in favour of the assessee. en-us Wed, 27 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762299 Transportation of goods by road by an assessee that was not a Goods Transport Agency fell within the post-1 July 2012 negative list, so service tax on freight facilitation and transit insurance receipts was unsustainable. Cenvat credit on hiring of water tankers, mechanized canteen cleaning, catering, and short-term accommodation services was also admissible because those services were linked to statutory factory-law obligations and business operations, and were not shown to be for personal use or consumption of employees. The demand and credit disallowance were both set aside in favour of the assessee. Case-Laws Service Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762299