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of <h1>Tribunal allows CENVAT credit on service tax for goods transport under reverse charge</h1> <h3>M/s. Exide Industries Ltd. Versus CCE, Chennai -III</h3> M/s. Exide Industries Ltd. Versus CCE, Chennai -III - 2016 (44) S.T.R. 418 (Tri. - Chennai) The dispute was about whether the appellant could claim CENVAT credit for service tax paid on transporting goods to its sister unit. The Revenue argued that the credit should have been taken by the sister unit. The Tribunal ruled in favor of the appellant, stating that under the reverse charge mechanism, the appellant was entitled to the credit. The appeal was allowed.
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