https://www.taxtmi.com/caselaws?id=219420 Cenvat credit on service tax paid for inward transportation of furnace oil was allowable where the tax formed part of the reimbursable freight charged to the appellant. The Board circular and Rule 3 of the Cenvat Credit Rules, 2004 recognised credit for tax paid on input services, and entitlement did not depend on whether the service tax was paid by the GTA, consignor, consignee, or another person. Inward transportation of inputs was covered as an input service, and the appellate authority erred by not addressing the circular or giving reasons for departing from it. Denial of Cenvat credit was therefore unsustainable. en-us Thu, 17 May 2012 00:00:00 +0530 Thu, 11 Sep 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219420 Cenvat credit on service tax paid for inward transportation of furnace oil was allowable where the tax formed part of the reimbursable freight charged to the appellant. The Board circular and Rule 3 of the Cenvat Credit Rules, 2004 recognised credit for tax paid on input services, and entitlement did not depend on whether the service tax was paid by the GTA, consignor, consignee, or another person. Inward transportation of inputs was covered as an input service, and the appellate authority erred by not addressing the circular or giving reasons for departing from it. Denial of Cenvat credit was therefore unsustainable. Case-Laws Central Excise Thu, 17 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219420