https://www.taxtmi.com/caselaws?id=794036 CENVAT credit on goods transport agency services should not be denied where payment of service tax on the input service is otherwise established through reliable documentary evidence, such as a supplier's certificate confirming tax deposit and supporting challan proof. Denial on the sole ground that an additional copy of the challan was not produced was not sustainable when the tax payment stood evidenced. On that basis, the credit claim was accepted and the corresponding demand and penalty were treated as unsustainable. en-us Tue, 07 Apr 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794036 CENVAT credit on goods transport agency services should not be denied where payment of service tax on the input service is otherwise established through reliable documentary evidence, such as a supplier's certificate confirming tax deposit and supporting challan proof. Denial on the sole ground that an additional copy of the challan was not produced was not sustainable when the tax payment stood evidenced. On that basis, the credit claim was accepted and the corresponding demand and penalty were treated as unsustainable. Case-Laws Central Excise Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794036