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of <h1>Appellate Tribunal Allows Cenvat Credit for Service Tax on Freight for Export Containers</h1> The appellate tribunal allowed Cenvat credit for service tax paid on freight for empty containers used for export, rejecting the Revenue's appeal. The ... Cenvat Credit-input services- The issue for determination in this appeal is the admissibility of Cenvat credit availed of service tax paid on freight for empty containers called for export during the period July, 2005 to January, 2006. The credit was disallowed by the adjudicating authority who also imposed a penalty upon the assessee; however, the demand was set aside by the Commissioner (Appeals); hence this appeal by the Revenue. Held that- The containers are used for packing the final products; therefore, they can be treated as inputs used by the manufacturer in or in relation to the manufacture of final products, although final products are manufactured prior to being packed in containers, containers are used in relation to the manufacture thereof, therefore, hold that credit of Service Tax paid on freight for containers called for export of goods is admissible to the respondents, and hence uphold the impugned order and reject the appeal. The appellate tribunal allowed Cenvat credit for service tax paid on freight for empty containers used for export, rejecting the Revenue's appeal. The tribunal held that containers are considered inputs used in relation to the manufacture of final products, making the credit admissible.
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