https://www.taxtmi.com/caselaws?id=215969 The Court ruled in favor of the assessee, affirming their entitlement to Cenvat credit on Service tax paid for transportation services. The judgment emphasized that transportation services directly impacting manufacturing activities qualify as input services under the Cenvat Credit Rules. Denying credit for essential transportation facilities crucial for manufacturing would be unjustified. The Court clarified that for availing Cenvat credit, the service must be used directly or indirectly in relation to manufacturing final products or business activities, making the assessee eligible for the credit. en-us Mon, 11 Apr 2011 00:00:00 +0530 Mon, 24 Dec 2012 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215969 The Court ruled in favor of the assessee, affirming their entitlement to Cenvat credit on Service tax paid for transportation services. The judgment emphasized that transportation services directly impacting manufacturing activities qualify as input services under the Cenvat Credit Rules. Denying credit for essential transportation facilities crucial for manufacturing would be unjustified. The Court clarified that for availing Cenvat credit, the service must be used directly or indirectly in relation to manufacturing final products or business activities, making the assessee eligible for the credit. Case-Laws Central Excise Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215969