https://www.taxtmi.com/caselaws?id=208552 The Appellate Tribunal CESTAT, Chennai, granted unconditional waiver of pre-deposit of Rs.2,49,795 representing CENVAT credit allegedly wrongly availed on transport charges for empty trolleys used for moving final products. The judge relied on precedents establishing that containers and empty cylinders used for packing final products are considered inputs in manufacturing, allowing for the credit of service tax. The decision dispensed with the pre-deposit amounts, including duty and penalty, and stayed recovery pending appeal, providing clarity on the issue. en-us Fri, 15 Apr 2011 00:00:00 +0530 Fri, 25 Nov 2011 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208552 The Appellate Tribunal CESTAT, Chennai, granted unconditional waiver of pre-deposit of Rs.2,49,795 representing CENVAT credit allegedly wrongly availed on transport charges for empty trolleys used for moving final products. The judge relied on precedents establishing that containers and empty cylinders used for packing final products are considered inputs in manufacturing, allowing for the credit of service tax. The decision dispensed with the pre-deposit amounts, including duty and penalty, and stayed recovery pending appeal, providing clarity on the issue. Case-Laws Service Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208552