Cenvat credit on renting of crates for carrying goods to buyer’s premises

M/S. Lucas TVS Ltd. v. Commissioner of GST & Central Excise (CESTAT Chennai) Observing that as per definition of ‘input services’ the restriction to avail credit up to the place of removal was applicable only for outward transportation of goods, CESTAT Chennai has allowed Cenvat credit of tax paid on renting of crates used in stacking of motor vehicle parts supplied to the customers. The Tribunal noted that input service was renting of crates and not GTA and that merely because the crates were used for supply of goods to buyer’s premises, credit cannot be denied. FULL TEXT OF THE CES...