2009 (12) TMI 301

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..... for the Respondent. [Order]. - This appeal filed by M/s. Kerala Minerals & Metals Ltd., a state PSU, seeks to vacate the impugned order which affirmed demand of Cenvat credit of Rs. 1,28,640/- held to be irregularly availed by it. The amount is Service tax under the category of GTA service paid by the appellants for transport g empty gas cylinders from their premises to M/s. Travancore Cochin Ch .....

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..... refully considered the records and rival submissions. Vide the impugned order, the Commissioner (Appeals) held that "outward transportation of empty cylinder can get credit only up to the place of removal". There is no dispute that the appellants cannot manufacture its final product without procuring the input liquid Chlorine and that the same has to be procured in such special cylinders as owned .....

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..... e manufacture of final products. I find that the activity of transportation of empty cylinders has to be necessarily undertaken by the assessee and the Service tax paid for such transportation of empty cylinders is incurred in relation to manufacture of assessee's final products. In the circumstances, I hold that the GTA service used by the appellants for transportation of empty cylinders to the s .....

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