https://www.taxtmi.com/caselaws?id=351813 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals, setting aside the original authority's decision to deny the appellant's Cenvat credit for service tax paid on transportation of inputs by Railways. The Tribunal held that the appellant's documents complied with the newly added requirement of the STTG Certificate, emphasizing the need for fair treatment and discretion in allowing credit despite minor discrepancies. The case was remanded for reevaluation of the appellant's supporting documents, focusing on authentication by the service provider (Indian Railways) and the appellant's eligibility for the credit. en-us Mon, 16 Oct 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351813 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals, setting aside the original authority's decision to deny the appellant's Cenvat credit for service tax paid on transportation of inputs by Railways. The Tribunal held that the appellant's documents complied with the newly added requirement of the STTG Certificate, emphasizing the need for fair treatment and discretion in allowing credit despite minor discrepancies. The case was remanded for reevaluation of the appellant's supporting documents, focusing on authentication by the service provider (Indian Railways) and the appellant's eligibility for the credit. Case-Laws Central Excise Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351813