2013 (3) TMI 422

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been denied credit of service tax paid on expenses relating to bringing back 'empty trolleys' required for packing the final products. It is the contention of Shri S. Kandasamy, learned consultant that in the following two similar cases, the Tribunal has allowed credit in respect of transportation of 'empty cylinders' necessary for manufacture and sale of final products and for transportation of ' .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cts of this case, inasmuch as, in all the three cases, it is the transportation of 'empty cylinders' or 'empty containers' or 'empty trolleys', which are involved and the dispute relates to taking credit of service tax paid on such transportation charges. As such, applying the ratio of the cited two decisions, I set aside the impugned order and allow the appeal. (Dictated and pronounced in open C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X