2008 (9) TMI 157

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . It is submitted that the freight charges have to be treated as input service and they are eligible for taking the credit - Prima facie, appellant have a strong case in their favour, as gases cannot be transported without the use of cylinders – stay granted - ST/279/2008 - 971/2008 - Dated:- 8-9-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri P.J. Anil Kumar, Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d as input service and they are eligible for taking the credit. 4. Learned SDR defended the order. Prima facie, the appellant have a strong case in their favour, as gases cannot be transported without the use of cylinders. Therefore, prima facie, it has to be treated as input service. The stay application is allowed granting waiver of pre-deposit and stay of its recovery. As the issue pertains .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X