https://www.taxtmi.com/caselaws?id=360939 The Tribunal allowed the appeal, setting aside the order that denied Cenvat credit on service tax paid for GTA services used in the job work manufacturing process. It was held that the appellant, engaged in job work manufacturing for M/s Nirma Ltd, was entitled to the credit as they received and processed raw materials into finished goods, paying duty to M/s Nirma Ltd. Despite invoices being in M/s Nirma Ltd's name, the services were crucial for manufacturing, justifying the appellant's eligibility for the credit. The denial of credit was deemed incorrect, and relief was granted to the appellant. en-us Wed, 07 Mar 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360939 The Tribunal allowed the appeal, setting aside the order that denied Cenvat credit on service tax paid for GTA services used in the job work manufacturing process. It was held that the appellant, engaged in job work manufacturing for M/s Nirma Ltd, was entitled to the credit as they received and processed raw materials into finished goods, paying duty to M/s Nirma Ltd. Despite invoices being in M/s Nirma Ltd's name, the services were crucial for manufacturing, justifying the appellant's eligibility for the credit. The denial of credit was deemed incorrect, and relief was granted to the appellant. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360939