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2009 (12) TMI 301 - CESTAT, BANGALORECenvat Credit of Service Tax- Input Service- The amount is Service tax under the category of GTA service paid by the appellants for transport g empty gas cylinders from their premises to M/s. Travancore Cochin Chemicals Ltd., Udyogamandal, Cochin for procuring liquid Chlorine, one of the major inputs required for the manufacture of its final product Titanium Dioxide. The lower authority held that out ward transportation of empty cylinders can get credit only up to the place of removal in terms of Explanation 2(2) of Rule 2 of CCR. Held that- the impugned order affirming denial of such credit and ordering recovery of the same is not in accordance with law. The same is set aside and the appeal filed by the appellants is allowed.
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