CENVAT of service tax paid on rail freight available based on certified copy of railway receipts

Diamond Cement Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) CESTAT Delhi held that the appellant can duly avail the credit of service tax paid on rail freight on the strength of the certified copy of railway receipts read with Monthly Consolidated Certificates and STTG certificate issued by the Western Central railway. Facts- The appellant was engaged in the manufacture of cement, and availed the services of West Central Railway division of Indian Railways, for transportation of their finished goods from the plant to their depots/Godowns/ Warehouses. The WCR charged and coll...