ITC on GTA Services cannot be reversed in absence of specific provision 

Commissioner, Central Excise, Customs & Service Tax Vs Sponge Udyog Pvt. Ltd (Orissa High Court)

The issue before the CESTAT was regarding the justifiability of demand of Rs.6,54,191/- of service tax raised on the Assessee disallowing the credit availed on input service attributable to the quantity of iron ore fines and coal fines cleared by the Assessee.

Before the CESTAT, it was argued on behalf of the Assessee that there was no provision in the Finance Act for recov

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