https://www.taxtmi.com/caselaws?id=269510 The appeal against the denial of excess Cenvat credit on transportation charges paid by the appellant was allowed. The appellant, a manufacturer of excisable goods, had paid the full amount of Service Tax on transportation charges and took Cenvat credit. The court held that as per Rule 3 of the Cenvat Credit Rules, 2004, the appellant was entitled to take Cenvat Credit of the duty paid, and since there was no dispute regarding the payment of duty, the appellant was deemed entitled to the Cenvat Credit. The impugned order denying the excess Cenvat credit was set aside, and the appeal was allowed. en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 15 Dec 2015 22:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269510 The appeal against the denial of excess Cenvat credit on transportation charges paid by the appellant was allowed. The appellant, a manufacturer of excisable goods, had paid the full amount of Service Tax on transportation charges and took Cenvat credit. The court held that as per Rule 3 of the Cenvat Credit Rules, 2004, the appellant was entitled to take Cenvat Credit of the duty paid, and since there was no dispute regarding the payment of duty, the appellant was deemed entitled to the Cenvat Credit. The impugned order denying the excess Cenvat credit was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269510