https://www.taxtmi.com/caselaws?id=460862 The CESTAT New Delhi allowed the appellant's appeal, finding that the appellant was entitled to cenvat credit on service tax for railway freight paid through Steel Authority of India Ltd. The Tribunal determined that SAIL acted as a pure agent for the appellant, thus permitting the credit under the Cenvat Credit Rule, 2004. The earlier decision was set aside, and the appellant was granted consequential benefits. en-us Mon, 13 Jan 2020 00:00:00 +0530 Wed, 26 Feb 2025 03:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460862 The CESTAT New Delhi allowed the appellant's appeal, finding that the appellant was entitled to cenvat credit on service tax for railway freight paid through Steel Authority of India Ltd. The Tribunal determined that SAIL acted as a pure agent for the appellant, thus permitting the credit under the Cenvat Credit Rule, 2004. The earlier decision was set aside, and the appellant was granted consequential benefits. Case-Laws Central Excise Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460862