https://www.taxtmi.com/caselaws?id=370108 CENVAT credit on service tax paid for composite to-and-fro freight for fly ash transport was treated as admissible input service because the movement was integrally connected with procurement of a principal input used in cement manufacture. The return journey was viewed as part of the same transportation arrangement under Rule 2(1) of the CENVAT Credit Rules, 2004, so the related freight service fell within the input service definition. No substantial question of law was found for interference, and the credit claim was sustained while the departmental challenge failed. en-us Mon, 16 Jul 2018 00:00:00 +0530 Sat, 10 Nov 2018 07:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370108 CENVAT credit on service tax paid for composite to-and-fro freight for fly ash transport was treated as admissible input service because the movement was integrally connected with procurement of a principal input used in cement manufacture. The return journey was viewed as part of the same transportation arrangement under Rule 2(1) of the CENVAT Credit Rules, 2004, so the related freight service fell within the input service definition. No substantial question of law was found for interference, and the credit claim was sustained while the departmental challenge failed. Case-Laws Central Excise Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370108