2015 (10) TMI 1576

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..... service tax credit or CENVAT credit on the transportation charges incurred for transport of inputs and materials to its factory. - Decided in favour of assessee. - Appeal No. E/963/11-MUM - - - Dated:- 6-4-2015 - Anil Choudhary, Member (J) For the Appellant : Shri N A Nyalkalkar, Adv For the Respondent : Shri Ashutosh Nath, Asst Commissioner (AR) ORDER Per Anil Choudhary .....

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..... lf. 3. The contention of the applicant is that as per Circular No. 97/8/2007 dated 23.08.2007 in para 8.1(b) it was clarified that inward transportation of inputs or capital goods, such service would qualify to be called as input service' and thus the Service Tax paid on it would be eligible as credit to the receiver if he is either a manufacturer of excisable goods or a provider of taxabl .....

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..... ceiver of transport service is the appellant only, whereas that the transport was arranged by the supplier-HPL, of goods on behalf of the appellant. In ordinary case the appellant himself arranges for transport of the goods from the factory of supplier to its factory. Accordingly he prays for allowing the appellant with consequential benefits. 5. The learned A.R. relies on the impugned order. T .....

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