https://www.taxtmi.com/caselaws?id=782908 CESTAT allowed the appeal, holding the appellant eligible to avail CENVAT credit of Rs. 49,16,972 on transportation of goods by Indian Railways based on railway receipts and STTG certificates for the period prior to 27.08.2014. It held that Rule 9(1) of the CENVAT Credit Rules, 2004 did not exclude these documents and that insertion of sub-rule (fa) prescribing Service Tax Certificate for Transportation of Goods by Rail was only additional and not restrictive. Finding no irregularity in credit availment, CESTAT set aside the disallowance, and consequently quashed the associated interest demand and penalty in toto. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782908 CESTAT allowed the appeal, holding the appellant eligible to avail CENVAT credit of Rs. 49,16,972 on transportation of goods by Indian Railways based on railway receipts and STTG certificates for the period prior to 27.08.2014. It held that Rule 9(1) of the CENVAT Credit Rules, 2004 did not exclude these documents and that insertion of sub-rule (fa) prescribing Service Tax Certificate for Transportation of Goods by Rail was only additional and not restrictive. Finding no irregularity in credit availment, CESTAT set aside the disallowance, and consequently quashed the associated interest demand and penalty in toto. Case-Laws Central Excise Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782908