2015 (1) TMI 596

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....Prabhudesai, AR JUDGEMENT Per: Ashok Jindal: 1. The appellants are in appeal against the impugned order where the input service credit has been denied to the appellant holding that the services of empty containers sent back to the yard is not an input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. 2. The brief facts of the case are that the appellant is a CFS and in the course of p....

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....CE, Nagpur vs Ultratech Cement Ltd reported in 2010 (20) STR 577 (Bom) that if any input service provider avails any service in the course of the business of output service is entitled any input service credit. In fact the transportation of empty containers to yard is an integral part of the service provided by the appellant. In these circumstances, it cannot be said that the service of transporta....