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2013 (3) TMI 422 - CESTAT CHENNAIDissallowance of credit of service tax - Empty trolleys necessary for manufacture and sale of final products - Held that:- The ratio of the following cited two decisions squarely apply to the facts of this case, inasmuch as, in all the three cases, it is the transportation of ‘empty cylinders’ or ‘empty containers’ or ‘empty trolleys’, which are involved and the dispute relates to taking credit of service tax paid on such transportation charges. (i) Kerala Minerals and Metals Ltd. v. Commissioner of Central Excise, Thiruvananthapuram - (2009 (12) TMI 301 - CESTAT, BANGALORE) (ii) Commissioner of Central Excise, Jaipur-II v. Nitin Spinners Ltd. - 2009 (5) TMI 411 - CESTAT, NEW DELHI ) As such, applying the ratio of the cited two decisions, I set aside the impugned order and allow the appeal.
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