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2011 (4) TMI 679 - AT - Service TaxWaiver of pre-deposit - Cenvat creedit on inputs - transport charges incurred for bringing back empty trolleys used for movement of final products, namely, auto parts and tractor parts - In the case of Kerala Minerals and Metals Ltd. Vs Commissioner of Central Excise, Thiruvananthapuram [2009 -TMI - 77195 - CESTAT, BANGALORE], the Tribunal has held that containers and empty cylinders being used for packing the final products are to be treated as inputs used by manufacturers in or in relation to the manufacture of final products and credit of service tax is admissible - Therefore, the assessees have made out a prima facie case for unconditional waiver.
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