2009 (12) TMI 301

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..... Ltd., Udyogamandal, Cochin for procuring liquid Chlorine, one of the major inputs required for the manufacture of its final product Titanium Dioxide. The lower authority held that out ward transportation of empty cylinders can get credit only up to the place of removal in terms of Explanation 2(2) of Rule 2 of CCR. Held that- the impugned order affirming denial of such credit and ordering recovery .....

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..... the manufacture of its final product Titanium Dioxide. During the year 2005-06, the appellants had paid Service tax under GTA to the tune of Rs. 1,28,640/- and availed credit of the said amount. The original authority held that the service involved was not input service as defined in the Explanation 2(2) of Rule 2 of the Cenvat Credit Rules, 2004 (CCR) for the reason that transportation of empty c .....

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..... redit only up to the place of removal in terms of Explanation 2(2) of Rule 2 of CCR. It is not obvious as to what is the explanation relied on by the Commissioner (Appeals) in arriving at the above finding. As per the definition in Rule 2(I) of CCR, 'input service' means any service, among others, used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of fin .....

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