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2019 (1) TMI 427 - AT - Central ExciseCENVAT Credit - input services - Classification of services - outward transport / GTA services or hiring services? - It appeared to the department that CHEP had been employed only to deliver the appellant’s finished goods i.e. various automobile parts to their customer situated at various places - Held that:- The services provided by CHEP, appellants were nothing but hiring of specialized packing equipment to the appellant to enable safe and secure transportation of the goods manufactured by them and not for transportation of the finished goods per se - appeal allowed - decided in favor of appellant.
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