2019 (9) TMI 1132

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....ief facts are that appellants are manufacturers of motor vehicle parts and accessories and are registered with the central excise department. It was found that during the period Jun.'16 to Jun.'17, the appellant availed input services credit on renting of crates used for carrying of final products to the buyer's premises. The department was of the view that such credit is not available as the serv....

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..... The GTA Services availed by the appellant and the renting of the crates are entirely two different services. The department has confused the renting of crates with the outward transportation of finished goods and has held that the service tax paid on rent charges of crates is not eligible as these were availed beyond the place of removal. He relied upon the decision of the Tribunal in the appell....

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....5. The issue is with regard to the rejection of credit in respect of service tax paid for the hiring of crates. In paras 73-75, the appellant has enclosed the invoices with regard to the hiring charges paid on the crates. The service tax is paid for such hiring charges. The department seeks to deny the credit availed on service tax paid for hiring charges of crates. The crates have been hired by t....