https://www.taxtmi.com/caselaws?id=212309 The Tribunal set aside the impugned orders and allowed the appeal, finding no basis for the reversal of CENVAT Credit of Service Tax paid on transportation of inputs or capital goods. The decision emphasized that when inputs are fully utilized in the manufacturing process and only by-products are sold outside, there is no requirement for the reversal of Service Tax credit. The Tribunal distinguished the case from previous decisions, noting the absence of provisions for such reversal and highlighting the importance of considering specific circumstances in determining tax credit applicability. en-us Wed, 18 May 2011 00:00:00 +0530 Fri, 06 Apr 2012 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212309 The Tribunal set aside the impugned orders and allowed the appeal, finding no basis for the reversal of CENVAT Credit of Service Tax paid on transportation of inputs or capital goods. The decision emphasized that when inputs are fully utilized in the manufacturing process and only by-products are sold outside, there is no requirement for the reversal of Service Tax credit. The Tribunal distinguished the case from previous decisions, noting the absence of provisions for such reversal and highlighting the importance of considering specific circumstances in determining tax credit applicability. Case-Laws Service Tax Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212309