https://www.taxtmi.com/caselaws?id=266301 The appellant, a plastic manufacturer, appealed against the denial of CENVAT credit on Service Tax paid for transportation of inputs by M/s Haldia Petrochemicals Ltd. The appellant argued that transportation of inputs qualifies as 'input service' based on Circular No. 97/8/2007 and previous Tribunal rulings. The judge ruled in favor of the appellant, stating they were the actual receiver of the transport service, entitling them to service tax credit on transportation charges. The appeal was allowed, granting consequential benefits to the appellant. 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 The appellant, a plastic manufacturer, appealed against the denial of CENVAT credit on Service Tax paid for transportation of inputs by M/s Haldia Petrochemicals Ltd. The appellant argued that transportation of inputs qualifies as 'input service' based on Circular No. 97/8/2007 and previous Tribunal rulings. The judge ruled in favor of the appellant, stating they were the actual receiver of the transport service, entitling them to service tax credit on transportation charges. The appeal was allowed, granting consequential benefits to the appellant. Case-Laws Service Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266301