https://www.taxtmi.com/caselaws?id=266301 CENVAT credit was admissible on service tax paid for goods transport used to bring inputs and materials to the factory, because inward transportation for manufacture falls within the scope of input service under Circular No. 97/8/2007 dated 23.08.2007. The fact that the consignor arranged the transport and paid the tax on behalf of the assessee did not change the position that the assessee was the recipient of the transport service for factory-bound inputs. Denial of credit was therefore unsustainable. en-us Mon, 06 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266301 CENVAT credit was admissible on service tax paid for goods transport used to bring inputs and materials to the factory, because inward transportation for manufacture falls within the scope of input service under Circular No. 97/8/2007 dated 23.08.2007. The fact that the consignor arranged the transport and paid the tax on behalf of the assessee did not change the position that the assessee was the recipient of the transport service for factory-bound inputs. Denial of credit was therefore unsustainable. Case-Laws Service Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266301