https://www.taxtmi.com/caselaws?id=221711 The Tribunal upheld the Commissioner's decision, ruling that transportation costs of essential raw materials, including Service tax paid on GTA service for transporting billets, qualify as input services eligible for Cenvat credit. The Tribunal emphasized the significance of raw materials in manufacturing and rejected the revenue's appeal, affirming the entitlement of the respondents to credit for Service tax paid on billet transportation. en-us Thu, 12 Jul 2012 00:00:00 +0530 Wed, 16 Apr 2014 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221711 The Tribunal upheld the Commissioner's decision, ruling that transportation costs of essential raw materials, including Service tax paid on GTA service for transporting billets, qualify as input services eligible for Cenvat credit. The Tribunal emphasized the significance of raw materials in manufacturing and rejected the revenue's appeal, affirming the entitlement of the respondents to credit for Service tax paid on billet transportation. Case-Laws Central Excise Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221711