ST : I. Tax paid on freight for dutiable transportation of goods from depots is

ST : I. Tax paid on freight for dutiable transportation of goods from depots is admissible as input service credit

II. CENVAT Credit, otherwise admissible, cannot be denied merely on ground that it was availed on basis of invoices raised by their head office, which was not registered under central registration during material period



[2013] 31 taxmann.com 246 (New Delhi - CESTAT)

CESTAT, NEW DELHI BENCH

Rohit Surfactants (P.) Ltd.