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TMI Blog2016 (11) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute that appellants have paid Central Excise duty on the cost of transportation charged for the use of Cryogenic Tank and therefore the appellants are entitled for the cenvat credit of duty paid on the Cryogenic Tanks. The very same principle has been upheld in the case of Inox Air Products Ltd. Vs CCE Nagpur [2009 (7) TMI 129 - CESTAT, MUMBAI] wherein the cenvat credit of the service tax paid for GTA service availed by the assessee for outward transportation of the final product from factory to the buyers’ premises was held to be admissible to them. In that case, appellant transported liquefied gases (final product) from their factory to buyers’ premises. Since the gases were to be maintained in liquid form at sub-zero temperatures, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be allowed to the appellant treating them as provider of output service since they were availing abatement as per Notification No.32/2004-ST dt. 3.12.2004 which prohibits availment of the credit of duty paid on inputs or capital goods used for providing such taxable service. 2. Ld. Advocate appearing for the appellant submitted that Cryogenic Tank is initially used for storage within the factory and satisfies the condition under Rule 2 (a) (A) of CCR 2004. He further submits that this fact has not been disputed at any stage that the Cryogenic Tank is used for storage within the factory of production or manufacture. The subsequent event is of using such cryogenic tank for transportation of Oxygen and Hydrogen to the customers places f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir Products Ltd. Vs CCE Nagpur - 2012 (277) ELT 181 (Tri.-Mumbai) wherein the cenvat credit of the service tax paid for GTA service availed by the assessee for outward transportation of the final product from factory to the buyers premises was held to be admissible to them. In that case, appellant transported liquefied gases (final product) from their factory to buyers premises. Since the gases were to be maintained in liquid form at sub-zero temperatures, cryogenic tanks were used for their storage. These cryogenic tanks containing liquefied gases were mounted on goods transport vehicles belonging to GTA who transported the goods from the factory to the buyer premises. The freight for the transportation of the goods was paid by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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