2013 (3) TMI 422

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....een denied credit of service tax paid on expenses relating to bringing back 'empty trolleys' required for packing the final products. It is the contention of Shri S. Kandasamy, learned consultant that in the following two similar cases, the Tribunal has allowed credit in respect of transportation of 'empty cylinders' necessary for manufacture and sale of final products and for transportation of 'e....