https://www.taxtmi.com/caselaws?id=78281 Transportation of goods from a job worker's premises to the principal's depots qualified as an input service for CENVAT credit because the goods were ultimately sold from the depots and the transport formed part of the credit chain up to depot sale. The distinction between duty valuation and credit eligibility did not affect entitlement, and depot ownership was not decisive. On that basis, service tax paid on the transport service was held admissible as input service and the credit claim was upheld. en-us Thu, 03 Dec 2009 00:00:00 +0530 Sat, 25 Dec 2010 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78281 Transportation of goods from a job worker's premises to the principal's depots qualified as an input service for CENVAT credit because the goods were ultimately sold from the depots and the transport formed part of the credit chain up to depot sale. The distinction between duty valuation and credit eligibility did not affect entitlement, and depot ownership was not decisive. On that basis, service tax paid on the transport service was held admissible as input service and the credit claim was upheld. Case-Laws Service Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78281