https://www.taxtmi.com/caselaws?id=450149 CENVAT credit on input services for refilling gases and conversion from liquid to gaseous state was contested; the reasoning affirms that where services qualify as input services, credit must be allowed absent discrepancy in service tax payment or documentary defects, and transportation-related services integral to manufacture are eligible; there is no requirement of a one-to-one correlation between specific input services and manufacturing output, and denial of credit without basis must be set aside. Reliance on precedent recognising credit for outward transportation when freight is included supports allowance of the credit. en-us Thu, 22 Feb 2024 00:00:00 +0530 Wed, 28 Jan 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450149 CENVAT credit on input services for refilling gases and conversion from liquid to gaseous state was contested; the reasoning affirms that where services qualify as input services, credit must be allowed absent discrepancy in service tax payment or documentary defects, and transportation-related services integral to manufacture are eligible; there is no requirement of a one-to-one correlation between specific input services and manufacturing output, and denial of credit without basis must be set aside. Reliance on precedent recognising credit for outward transportation when freight is included supports allowance of the credit. Case-Laws Central Excise Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450149