2014 (6) TMI 456 - AT - Service Tax

Cenvat credit - GTA service - Challan as inadmissible document - Held that - When tax has gone into treasury, unless the depositor is otherwise disentitled, credit thereof cannot be denied for set off against tax/duty liability - Decided against Revenue.

Summary

The appellate tribunal in CESTAT New Delhi ruled that Cenvat credit based on a challan showing payment of Service Tax on GTA service is admissible. The Revenue's appeal was dismissed.