2015 (1) TMI 596

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..... of output service is entitled any input service credit. In fact the transportation of empty containers to yard is an integral part of the service provided by the appellant. In these circumstances, it cannot be said that the service of transportation of empty containers to yard is not consumed by the appellant for providing output service. In these circumstances, I hold that the appellant is entitl .....

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..... ing the service after the container is emptied at the CFS the same is sent to the yard. The transportation charges to the yard is denied by the lower authority on the premise that the service is not input service provided by the appellant and therefore they are not entitled for input service credit. 3. Heard the parties. 4. The learned A.R. supported the impugned order and relied upon the de .....

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..... ation of empty containers to yard is not consumed by the appellant for providing output service. In these circumstances, I hold that the appellant is entitled for input service credit on transportation charges of empty containers to the yard. With these observations, the impugned orders are set aside and the appeals are allowed with consequential relief. (Dictated in Court) - - TaxTMI - TMI .....

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