CESTAT set aside the demand, interest and penalties in regard to ‘GTA Service’ for the extended period
Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that taxes paid on Goods Transport Agency Services would be eligible for CENVAT credit. The two member bench observed that the entire situation is revenue-neutral and in such situations, the extended period cannot be invoked by Revenue. The assessee, Harinii Colours is engaged…
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