CBEC prescribes procedure for availing CENVAT credit of service tax paid on transportation of goods by rail, pursuant to dispensation of requirement of enclosing photocopies of Railway Receipts; States that in cases where service tax has been paid by consignor and he intends to avail credit, he can avail the same on strength of STTG Certificate issued in his name; However, where the consignee intends to avail credit, consignor shall request Railways for issuance of consignee-wise STTG Certificate duly indicating Railway Receipts details

Circular No. 1048/36/2016-CX dated September 20, 2016
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