Appellate Tribunal allows CENVAT credit on Goods Transport Agency service for exporting empty containers.

The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, allowing them to avail CENVAT credit on Goods Transport Agency service for transporting empty containers for export goods. The impugned orders were set aside, and the appeals were allowed with any consequential relief.

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The judgment by Appellate Tribunal CESTAT MUMBAI states that the appellant is entitled to avail CENVAT credit on Goods Transport Agency service for transporting empty containers from yard to factory for stuffing export goods. The Tribunal has previously ruled in favor of the appellant on the same issue. Therefore, the impugned orders are set aside, and the appeals are allowed with any consequential relief.

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