CENVAT Credit Allowed as Supplier Paid Service Tax: Tribunal Sets Aside Denial Due to Missing Challans

BESCO Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) In BESCO Ltd. Vs Commissioner of CGST & Central Excise, the appeal was filed against an order denying CENVAT credit on Goods Transport Agency (GTA) services. The appellant is engaged in manufacturing railway parts and wagons. During its operations, it procured materials from M/s Tata Sponge Iron Limited. In such transactions, the supplier paid service tax on transportation charges up to the appellant’s premises and issued invoices accordingly. In certain instances, the appellant itself discharged service tax liabili...