https://www.taxtmi.com/caselaws?id=32519 Cenvat credit on transportation charges for return of empty cylinders was treated as a prima facie eligible input service where the cylinders were necessary for transporting Titanium Dioxide and gases. The Tribunal accepted that the freight incurred for returning the empty cylinders formed part of the service chain used to move the goods, and that the appellant had a strong case on admissibility. On that basis, waiver of pre-deposit was granted and recovery was stayed, pending further consideration. en-us Mon, 08 Sep 2008 00:00:00 +0530 Wed, 04 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32519 Cenvat credit on transportation charges for return of empty cylinders was treated as a prima facie eligible input service where the cylinders were necessary for transporting Titanium Dioxide and gases. The Tribunal accepted that the freight incurred for returning the empty cylinders formed part of the service chain used to move the goods, and that the appellant had a strong case on admissibility. On that basis, waiver of pre-deposit was granted and recovery was stayed, pending further consideration. Case-Laws Service Tax Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32519