https://www.taxtmi.com/caselaws?id=267664 CENVAT credit was treated as admissible for outward GTA services used to transport finished goods up to the buyer's premises where the governing period and precedent permitted such credit. Credit based on invoices issued by a duly registered input service distributor at another unit was also sustained, because distribution objections were not a basis to deny credit at the recipient unit absent contrary evidence. Credit on other input services used beyond the factory gate was likewise upheld, as the input service definition was not confined narrowly and no material showed lack of business nexus. The disallowance of credit and the consequential penalty were set aside. en-us Tue, 14 Jul 2015 00:00:00 +0530 Tue, 10 Nov 2015 01:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267664 CENVAT credit was treated as admissible for outward GTA services used to transport finished goods up to the buyer's premises where the governing period and precedent permitted such credit. Credit based on invoices issued by a duly registered input service distributor at another unit was also sustained, because distribution objections were not a basis to deny credit at the recipient unit absent contrary evidence. Credit on other input services used beyond the factory gate was likewise upheld, as the input service definition was not confined narrowly and no material showed lack of business nexus. The disallowance of credit and the consequential penalty were set aside. Case-Laws Service Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267664