https://www.taxtmi.com/caselaws?id=339136 The Tribunal allowed the appeal, setting aside the demand notice against the appellants for availing CENVAT credit on inward freight services. The Tribunal emphasized compliance with service tax rules and the sufficiency of evidence in correlating duty paying documents with invoices. The judgment clarified the admissibility of CENVAT credit on Goods Transport Agency services and held that registration as an input service distributor was not mandatory for claiming credit. The appellants successfully demonstrated the correlation between service tax payments and duty paying documents, resulting in the appeal being granted with consequential relief. en-us Wed, 08 Feb 2017 00:00:00 +0530 Mon, 20 Feb 2017 00:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339136 The Tribunal allowed the appeal, setting aside the demand notice against the appellants for availing CENVAT credit on inward freight services. The Tribunal emphasized compliance with service tax rules and the sufficiency of evidence in correlating duty paying documents with invoices. The judgment clarified the admissibility of CENVAT credit on Goods Transport Agency services and held that registration as an input service distributor was not mandatory for claiming credit. The appellants successfully demonstrated the correlation between service tax payments and duty paying documents, resulting in the appeal being granted with consequential relief. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339136