2019 (9) TMI 1132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Ms. T. Ushadevi, DC (AR) ORDER Brief 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....supplied to the buyers upto their premises. 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... rightly rejected. 4. Heard both sides. 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 char....