2026 (6) TMI 1417

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....anufacturing activity, the appellant purchased certain materials from M/s Tata Sponge Iron Limited and M/s Tata Sponge Iron Limited paid the service tax for transportation of goods up to the appellant's place and issued invoices in respect thereof. In certain cases, the appellant paid the service tax under reverse charge mechanism and availed cenvat credit. The dispute has been raised by the Revenue against the appellant that as the appellant failed to provide the copy of challan of service tax paid by M/s Tata Sponge Iron Limited for goods transport agency services, therefore, they are not entitled to take the cenvat credit. 2.1 In these set of facts, the proceedings were initiated against the appellant by issuance of show-cause notice,....

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....racted herein below : 8. In view of the above, I hold that the appellant has correctly taken the cenvat credit on goods transport agency services. Consequently, the impugned proceeding is not sustainable against the appellant. Therefore, I allow the cenvat credit to the appellant and no demand is sustainable against the appellant and no penalty can be imposed on the appellant. 9. With the above terms, the impugned order is set aside and the appeal is allowed with consequential relief, if any. (Dictated and pronounced in the open court)  ============= Document 1 /mes - 3 (1) 675 TATA ... Ver el au ML Su Corda TO WHOMSOEVER IT MAY CONCERN This is to certify that the service tax collected by Tata Sponge Iro....