TaxTMI 
TaxTMI 
2024 (9) TMI 702
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ritwik Saha, Mr. Raghav Bakshi and Mr. Umar Mishra, Advs. For the Respondent Through: Mr. Kunal Kapoor and Ms. Purvi Sinha, Advs. ORDER PER 1. The Commissioner impugns the final judgment handed down by the Customs Excise and Service Tax Appellate Tribunal [CESTAT] dated 10 October 2023. We note that the two principal questions which appear to have been raised were firstly, with regard to the ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t liable to pay service tax on the GTA services rendered to these clients. The Commissioner ultimately held that the demand raised under the category of GTA services in the show cause notices were not sustainable and dropped the said demand made in the first show cause notice and the second show cause notice." 3. In paragraph 9 of the impugned order, the issue of CENVAT credit has been answered i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m and it can be utilized against the payment of service tax. Noticee have submitted the details of CENVAT credit availed and utilized by them for payment of service tax during FY 2013-14 and 2014-15, which is approximate to the value shown in the service tax return. A detailed chart of the value of CENVAT credit submitted by the Noticee viz. a .viz their respective value as shown in the Service ....