<h1>Tribunal Rules Cenvat Credit Eligible for Service Tax on Goods Transport Services for Factory Setup Materials; Revenue Appeal Dismissed.</h1> The tribunal in the case between the Commissioner of Central Excise, Vadodara, and a major industry held that the Cenvat Credit of Service Tax paid on Goods Transport Agency (GTA) services used for transporting materials like iron, steel, and cement for civil work is eligible for Cenvat Credit. The tribunal found that these materials were related to the setting up of a factory, thus falling within the definition that allows for such credit. Consequently, the appeal filed by the Revenue was dismissed for lacking merit.