Customer entitlement to STTG certificates vs CENVAT credit when freight payment is made by consignor acting as agent.
Whether the STTG Certificate should be issued to the consignor (freight payer) or the consignee (receiver) when payment is made electronically and the consignor may act as agent; Railway Circular directs CCM to issue a monthly certificate to the requesting "customer" detailing service tax collected, while the CENVAT Credit Rules focus on eligibility of the party using input services in relation to manufacture or output service provision, creating a tension between administrative issuance to the payer and statutory credit entitlement. (AI Summary)