https://www.taxtmi.com/caselaws?id=369810 The Tribunal overturned the previous decision and allowed the appellant to claim Cenvat credit for service tax paid on railway freights using valid documents, emphasizing that denial of credit for minor procedural lapses would be unjustified if essential details were present. The Tribunal highlighted the importance of compliance with Rule 9 (2) proviso and recognized the validity of certificates issued by Railway Authorities for availing Cenvat credit. The Tribunal concluded that the appellant's claim was legitimate, setting aside the impugned orders and affirming their right to claim the credit based on valid documents meeting all necessary requirements. en-us Mon, 15 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369810 The Tribunal overturned the previous decision and allowed the appellant to claim Cenvat credit for service tax paid on railway freights using valid documents, emphasizing that denial of credit for minor procedural lapses would be unjustified if essential details were present. The Tribunal highlighted the importance of compliance with Rule 9 (2) proviso and recognized the validity of certificates issued by Railway Authorities for availing Cenvat credit. The Tribunal concluded that the appellant's claim was legitimate, setting aside the impugned orders and affirming their right to claim the credit based on valid documents meeting all necessary requirements. Case-Laws Central Excise Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369810