https://www.taxtmi.com/caselaws?id=386364 The Tribunal ruled in favor of the appellant, a motor vehicle parts manufacturer, allowing input services credit for renting crates used for internal processes, distinguishing them from outward transportation services. The department's denial of credit beyond the place of removal was deemed unjustified, as the crates were not solely for outward transportation to buyers' premises. The decision emphasized aligning credit availment with legal definitions, setting aside the demand and penalties imposed. The judgment highlights the importance of interpreting input services within the statutory framework, ultimately upholding the appellant's entitlement to credit for hiring crates. en-us Mon, 19 Aug 2019 00:00:00 +0530 Fri, 27 Sep 2019 06:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386364 The Tribunal ruled in favor of the appellant, a motor vehicle parts manufacturer, allowing input services credit for renting crates used for internal processes, distinguishing them from outward transportation services. The department's denial of credit beyond the place of removal was deemed unjustified, as the crates were not solely for outward transportation to buyers' premises. The decision emphasized aligning credit availment with legal definitions, setting aside the demand and penalties imposed. The judgment highlights the importance of interpreting input services within the statutory framework, ultimately upholding the appellant's entitlement to credit for hiring crates. Case-Laws Central Excise Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386364