2014 (7) TMI 285 - AT - Service Tax

CENVAT Credit - Goods Transport Agency service - transport of empty containers from yard to factory for stuffing of export goods - Held that - Following decision of assessee s own case in 2012 (5) TMI 445 - CESTAT, MUMBAI - appellant is entitled to take CENVAT credit on the said activity - Decided in favour of assessee.

Summary

The judgment by Appellate Tribunal CESTAT MUMBAI states that the appellant is entitled to avail CENVAT credit on Goods Transport Agency service for transporting empty containers from yard to factory for stuffing export goods. The Tribunal has previously ruled in favor of the appellant on the same issue. Therefore, the impugned orders are set aside, and the appeals are allowed with any consequential relief.