2015 (10) TMI 1792

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..... e appellant on Inward Transportation Service is entitled for input service credit. Further, the Measurement Tolerance is on account of receipt of inputs and supply of finished goods. In these terms, it cannot be said the appellant has received the input in short quantity. Therefore, service tax on Inward Transportation is fully allowable as input service. - appellant has rightly taken the CENVAT c .....

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..... cluding on Inward Transportation Service and paying duty on their final product. At the end of the year, the appellant prepares a balance-sheet and account for Measurement Tolerance in their balance sheet showing shortage of gas lost during the supply as final product. Revenue is of the view that the shortage has occurred of inputs, consequently the input service credit was denied to the appellant .....

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..... Considered the submissions. 6. In this case, there is no dispute on account of availment of CENVAT credit on inputs. When there is no dispute regarding receipt of inputs, therefore, whatever transportation has been paid by the appellant on Inward Transportation Service is entitled for input service credit. Further, the Measurement Tolerance is on account of receipt of inputs and supply of fini .....

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