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2010 (2) TMI 284 - CESTAT, BANGALORECenvat Credit – GTA service – input service – Held that: - The Commissioner (Appeals) has found that the respondents require metal tins for packing its final product and to procure the metal tins, it has to use plastic pallets. In order to transport the metal tins, the pallets are sent back to the supplier by the respondents and it incurs service tax under GTA for such transportation. - the service involved is in relation to procurement of inputs and is covered by the definition of input service in Rule 2(l) of the Cenvat Credit Rules. - This activity would also get covered by ‘activities relating to business’, which is also defined as input service – cenvat credit on GTA service allowed
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