https://www.taxtmi.com/caselaws?id=460862 Cenvat credit was held admissible on service tax paid for railway freight used to transport inputs, where the goods were received in the factory without dispute and the freight and tax were separately reflected in the supplier's invoice. The supplier had paid the freight and service tax on the buyer's behalf and was treated as a pure agent for transportation charges. On those facts, credit on the input service of railway freight was available to the buyer, and denial of the credit was unsustainable. 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 Cenvat credit was held admissible on service tax paid for railway freight used to transport inputs, where the goods were received in the factory without dispute and the freight and tax were separately reflected in the supplier's invoice. The supplier had paid the freight and service tax on the buyer's behalf and was treated as a pure agent for transportation charges. On those facts, credit on the input service of railway freight was available to the buyer, and denial of the credit was unsustainable. Case-Laws Central Excise Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460862