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2012 (8) TMI 442 - AT - Central ExciseGTA Services - dis-allowance of cenvat credit of the service tax paid on GTA Services under reverse charge mechanism - period March 2007 and thereafter - Held that:- It is found that prior to 01.03.08 any service tax paid by the assessee under reverse charge mechanism on GTA services, was eligible for availment of cenvat credit. Reliance placed on Nahar Industrial Enterprises (2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT ). However, in respect of period post 01.03.08, since definition of the output services has undergone a change, and there is no specific quantification post 01.03.08 in the material period in this appeal, matter remanded back for only limited purpose of quantifying the amount of service tax credit availed by the appellant during the period 01.03.08 to 31.03.08. The appellant is required to reverse the said amount immediately as soon as being informed to him by the authority along with interest. Penalty - Since the issue involved in this case is a question of interpretation, no penalties are liable to be imposed on the appellant as major portion of the demand has been set aside.
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