TMI Blog2019 (9) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of goods. In the present case, the input services availed by the appellant is renting of crates and not for transportation of goods - The renting of crates has nothing to do with GTA Services and merely because the crates have been used for supply of the goods to the buyer s premises, it cannot be said that the renting of crates is not eligible for credit. Credit allowed - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued proposing to recover credit of ₹ 23,27,087/- along with interest and also imposing penalties. After due process of law, the original authority confirmed the demand along with interest and also imposed penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, the learned consultant Shri N. Ramasamy appeared and ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT CHENNAI. 3. The learned Authorised Representative for the Revenue Ms. T. Ushadevi, DC (AR) appeared and argued for the department. She reiterated the findings in the impugned order. It was strenuously argued by her that the crates have been used for outward transportation of the goods utp to the buyer s premises and, therefore, the credit has been rightly denied by the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant for use in stacking of the motor vehicle parts, which are supplied to the customers. As per the definition of input services , the restriction to avail credit upto the place of removal is applicable only for outward transportation of goods. In the present case, the input services availed by the appellant is renting of crates and not for transportation of goods. The renting of crates has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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